budget guidelines and electronic data collection manual ... · pursuant to p.l. 2017, c.119, if a...
TRANSCRIPT
New Jersey Department of Education
Budget Guidelines and Electronic Data Collection Manual
2018-19 Budget Statement
Division of Finance
Office of School Finance
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Table of Contents
SECTION I - INTRODUCTION .................................................................................................... 5 A. Changes For 2018-19 ....................................................................................................... 5 B. Introduction ...................................................................................................................... 8
i. Purpose of This Manual .......................................................................................................... 8 ii. Schedule for Submission of Budget Forms ........................................................................... 10 iii. Public Notice and Inspection................................................................................................. 11
C. Responsibilities .............................................................................................................. 11 i. District Responsibilities ........................................................................................................ 11 ii. Responsibilities of the Executive County Superintendent .................................................... 14 iii. County Review Checklist ...................................................................................................... 16
SECTION II – ACCESSING THE PROGRAM FROM THE WEB ................................................ 17 A. Hardware and Software Requirements ........................................................................... 17 B. Conventions ................................................................................................................... 17 C. Accessing the System ..................................................................................................... 18 D. Automatic Logoff ........................................................................................................... 22 E. Logging Out of the System ............................................................................................ 23
SECTION III – ENTERING THE DISTRICT BUDGET ............................................................... 24 A. General Overview for Budget Completion .................................................................... 24 B. The “Home” Tab ............................................................................................................ 24 C. Completing the “Budget” Tab ........................................................................................ 25
i. Revenues ............................................................................................................................... 25 ii. Appropriations ....................................................................................................................... 36 iii. Recapitulation of Balances .................................................................................................... 71 iv. Preschool Education Aid (PEA) ............................................................................................ 92 v. Capital Projects and Reserve ................................................................................................. 98 vi. Appropriation Of Excess Surplus ........................................................................................ 102 vii. Special Education Medicaid Incentive (SEMI) .............................................................. 104 viii. School Based Budget ...................................................................................................... 107 ix. School Based Summary Report ........................................................................................... 121
D. Completing the “Calculations” tab ............................................................................... 121 i. SFRA Calculations .............................................................................................................. 121
1. Report of District Status ................................................................................................. 122 2. Minimum Tax Levy ........................................................................................................ 124 3. Prebudget Year Levy and Enrollment Adjustment ......................................................... 125 4. Adjustment For Increase In Health Care Costs ............................................................... 127 5. Adjustment For Deferred Pension Contributions ........................................................... 129 6. Adjustment For Responsibility Shifted From/To Another Entity .................................. 130 7. Cap Banking Eligibility .................................................................................................. 132 8. Tax Levy Cap Calculation .............................................................................................. 134 9. Separate Proposals Summary .......................................................................................... 135
ii. Estimated Tuition Calculations ........................................................................................... 138 iii. Maximum Permitted Net Budget Worksheet (County Special Services Districts Only) .... 142
E. Completing the Supporting Documentation Tab ......................................................... 143 i. District Statement Of Priorities And New Jersey Student Learning Standards (NJSLS) ... 143 ii. Contract Information For Select Staff ................................................................................. 145 iii. Per Pupil Cost Calculations ................................................................................................. 157 iv. Administrative Cost Limit ................................................................................................... 158 v. Employee Benefits .............................................................................................................. 163 vi. Shared Services ................................................................................................................... 164 vii. Unusual Revenues and Appropriations ........................................................................... 166
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viii. Equipment ....................................................................................................................... 168 F. Completing the Enrollment Tab ................................................................................... 170 G. Completing the Tax Levy Certification Tab ................................................................ 178
i. A4F ...................................................................................................................................... 178 ii. Estimated Tax Rate Information ......................................................................................... 185
H. Completing the Edit Report Tab .................................................................................. 187 I. Completing the County Review and Approval Tab ..................................................... 187
SECTION IV – UFB/ADVERTISED FILE ............................................................................... 197 A. User-Friendly Budget (UFB) ........................................................................................ 197 B. Advertised File for Newspapers ................................................................................... 199
SECTION V - PRINTING ......................................................................................................... 202 SECTION VI – MISCELLANEOUS SAMPLE REPORTS .......................................................... 203
A. Sample of District Budget Statement Certifications .................................................... 203 B. Sample Ballot Questions .............................................................................................. 204 C. Sample Statement of Purpose for Capital Reserve Withdrawals/ Deposits for Excess
Costs and Other Capital Projects (Non- Referendum Projects) ........................................... 204 D. Sample Advertised Statement for Use of Surplus, Capital Reserve, and/or Tax Levy for
Approved Referendum Project(s) ........................................................................................ 205
SECTION VII – DEFEATED / REDUCED BUDGET PROCEDURES OVERVIEW .................... 207
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Section I - Introduction
A. Changes For 2018-19
Software Screen Changes:
SFRA Calculations
The health care cost adjustment has been updated to reflect the SHBP increase of 13.0
percent. The maximum adjustment is the increase in health care costs that exceeds 2
percent but is not greater than 13.0 percent, equaling a maximum adjustment of 11.0
percent.
Capital Projects Fund Balance
The screen for disclosure of capital projects fund balance by project will now report a
deficit balance if one exists, and will allow negative entry in the details by project.
Employee Benefits Summary
The health benefits summary at the bottom of the screen will now contain amounts from the
Audsum submission. The employee share for the 2016-17 column is the amount that was
reported by the district on line 71228 in the Audsum.
Other Information:
Additional 2017-18 State Aid:
For districts that received additional 2017-18 state aid in July 2017, the budget will need to
be recorded based on the district resolution.
• Any district that elected to use the additional state aid to reduce tax levy in 2017-18
must revise the middle column of the 2018-19 budgeted revenues to reflect the
additional aid and the reduced levy.
• Any district that elected to use the additional state aid in 2017-18 to increase the
budgeted appropriations must record the increase to the preloaded middle column of
the 2018-19 budget revenues and appropriations to reflect the additional budgeted
amounts.
• Any district that elected to defer the appropriation of the additional state aid to
2018-19 must include the additional state aid revenue amount in the Recapitulation
of Balances section of the 2018-19 budget on line 6 as Additional Balance
Anticipated 17-18 during FY 2018; on line 3 of the 2018-19 column as Budgeted
Withdrawal from Unassigned; and detailed in the appropriations in the 2018-19
column of the Appropriations screen.
For districts with a reduction in 2017-18 state aid in July 2017, then there is nothing to
reflect in the budget. District actual aid and costs reported in the accounting records will be
different from the original budget certified for taxes.
Refer to the guidance on 2017-18 revised state aid for further details on the 2017-18
additional state aid.
ARRA – SEMI:
School districts that had received Special Education Medicaid Initiative (SEMI)
reimbursements for the quarters ending April 1, 2009 through December 31, 2010 received
a payment from Department of Treasury in December 2016 representing an increase in the
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SEMI Federal Medical Assistance Percentage under the American Recovery and
Reinvestment Act (ARRA). In accordance with generally accepted government accounting
principles, the revenue was required to be recognized in the 2016-17 financial statements.
The NJDOE, in an effort to provide school districts with maximum flexibility for the use of
this funding, provided options for districts to budget the funds in 2016-17 or 2017-18.
New Jersey Administrative Code Update:
References to N.J.A.C. 6A:23A of the New Jersey Administrative Code are current as of the
publication date of these guidelines (January 17, 2018). Any subsequent revisions to the
Administrative Code are not reflected in these guidelines.
Moratorium on Moving Date of Type II School District Annual School Election from
November Back to April:
Pursuant to P.L. 2016, c.27, a Type II school district with a November election is
prohibited, through May 2018, from moving the date of the annual school election from
November to April. A School District Annual Election Study Commission is to be created,
and issue a report of findings to the Governor and the Legislature for consideration.
Lead Testing of Drinking Water:
Pursuant to N.J.A.C. 6A:26-12.4(g), all district boards of education must annually submit to
the NJDOE a statement of assurance that testing for lead in drinking water has been
completed. Districts should refer to the NJDOE lead testing website for more information.
Board of Education for Newly Created Regional District:
Pursuant to P.L. 2017, c.45, the boards of education proposing to form a newly created
regional school district may by resolution frame and adopt a proposal to calculate and
apportion the membership of the board of education of the newly created regional district
other than in accordance with the provisions of N.J.S.A. 18A:13-8. If the Commissioner
approves the alternative apportionment, then that alternative apportionment shall be
included in the consultation, study, and investigation conducted pursuant to N.J.S.A.
18A:13-34 to determine whether it is advisable for school districts to form a newly created
regional school district. If the Commissioner or her representative determines that it is
advisable for such districts to form a newly created regional school district, and the
question of whether or not the proposal to create a regional district is submitted to the
voters pursuant to N.J.S.A. 18A:13-34, and the proposal is adopted by the voters pursuant to
N.J.S.A. 18A:13-35, then the members of the board of education of the regional district
shall be elected in accordance with such alternate apportionment.
State to Pay Educational Costs of Students Who Reside in Homeless Shelter Outside
of District of Residence for More than One Year:
Pursuant to P.L. 2017, c.83, the State will pay the educational costs of a student who
resides for more than one year in a homeless shelter located outside the student’s district of
residence. The purpose of the law is to avoid concentrating the educational costs of students
who live in homeless shelters for extended periods on the communities in which those
shelters are located.
Non-Operating School Districts:
Pursuant to P.L. 2016, c.102, the definition of non-operating district was modified to
include newly-formed non-operating districts after 2009. Moreover, the bill increases the
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term under which a Type II school district may rent buildings for school purposes without
voter approval from 5 years to 10 years.
Access to School Surveillance Equipment by Law Enforcement Agencies:
Pursuant to P.L. 2017, c.119, if a school building of a school district is equipped with video
surveillance equipment that is capable of wirelessly streaming live video to a remote
location, the board of education must enter into a memorandum of understanding (MOU)
with local law enforcement authorities giving the authorities the ability to activate the
equipment and view live streaming videos. In the case of a school building located in a
municipality that does not have a municipal police department, then the board would enter
into the MOU with an entity designated by the Superintendent of the State Police.
Voting Rights of Representatives of Sending Districts on Receiving District Board of
Education:
Pursuant to P.L. 2017, c.140, the voting rights of representatives of sending districts who
are eligible for membership on the receiving district board of education are broadened.
This bill provides that the representative would also vote on any matter directly involving
the sending district pupils or programs and services utilized by them; approval of the annual
receiving district budget; any collectively negotiated agreement involving employees who
provide services utilized by sending district pupils; any individual employee contracts not
covered by a collectively negotiated agreement, if those employees provide or oversee
programs or services utilized by sending district pupils; and any matter concerning
governance of the receiving board, including, but not limited to, the selection of the board
president and vice-president, approval of board bylaws, and the employment of
professionals or consultants such as attorneys, architects, engineers, or others who provide
services to the receiving district board of education.
New Jersey School Safety Specialists:
Pursuant to P.L. 2017, c.162, a school superintendent must designate a school safety
specialist for the school district. The school safety specialist must complete the certification
program developed by the New Jersey School Safety Specialist Academy created by this
law. The school safety specialist will: be responsible for the supervision and oversight for
all school safety and security personnel, policies, and procedures in the school district;
ensure that these policies and procedures are in compliance with State law and regulations;
and provide the necessary training and resources to school district staff in matters relating
to school safety and security. The school safety specialist will also serve as the school
district liaison with local law enforcement and national, State, and community agencies and
organizations in matters of school safety and security.
Criminal Background Checks for School Board Candidates:
Pursuant to P.L. 2017, c.219, a candidate for election to the office of school board member
is required to file with his nominating petition a specific affirmation that he has not been
convicted of any of the disqualifying crimes listed pursuant to N.J.S.A. 18A:12-1.
Provision of Computer Science Courses:
Pursuant to P.L. 2017, c.303, no later than the beginning of the 2018- 2019 school year,
each public school enrolling students in grades nine through 12 will offer a course in
computer science. The course would include instruction in computational thinking,
computer programming, the appropriate use of the Internet and development of Internet
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web pages, data security and the prevention of data breaches, ethical matters in computer
science, and the global impact of advancements in computer science. The bill also
stipulates that by the 2022-2023 school year, the NJDOE will adopt any appropriate
changes to the New Jersey Student Learning Standards and graduation requirements based
upon the review undertaken by NJDOE pursuant to section 2 of P.L.2015, c.229.
School Districts Permitted to Invest in Local Government Investment Pools Managed
in Accordance With Applicable Governmental Accounting Standards Board
Guidelines:
Pursuant to P.L. 2017, c.310, there is a revision to current law governing the types of
securities that may be purchased by local units and school districts to provide that local
government investment pools must be managed in accordance with generally accepted
accounting and financial reporting principles established by the Governmental Accounting
Standards Board (GASB). Previously, law required local government investment pools to
be managed pursuant to U.S. Securities and Exchange Commission (SEC) regulations
governing money market funds (17 C.F.R. s.270.2a-7). Local government investment pools
function like money market funds in the private sector.
Public and Nonpublic Schools to Notify Students and Parents of Availability of
Summer Meals Programs and Locations Where Meals Are Served:
Pursuant to P.L. 2017, c.387, each school district and nonpublic school in the State is
required to notify each student enrolled in the school district or nonpublic school and the
student’s parent or guardian of the availability of, and criteria of eligibility for, the summer
meals program and the locations in the local school district where the summer meals are
available.
School Bus Transporting Students Using Wheelchairs to Be Equipped with Four-
Point Securement System; Requires School Bus Operator to Secure Students Using
Wheelchairs:
Pursuant to P.L. 2017, c.349, school buses that provide transportation for students using
wheelchairs will be required to be equipped with a four-point securement system for each
student using a wheelchair on the school bus. A four-point securement system is defined by
the bill as a complete four-point system that includes four wheelchair restraints to secure a
wheelchair to the vehicle floor; a lap and shoulder belt that integrates to the rear wheelchair
restraints; and floor anchorages installed in the vehicle floor. Under the bill, students using
wheelchairs are required to be secured using the four-point securement system at all times
while the bus is in operation. The bill takes effect immediately upon enactment, but
remains inoperative until the September 1 of the second year next following enactment.
B. Introduction
i. Purpose of This Manual
This manual provides a broad technical overview of the information necessary to utilize
the web-based budget program and detailed budget preparation information, including
relevant law and code citations. This manual was prepared for use by all school districts -
regular, county vocational, county special services, educational service commissions, and
non-operating districts. Instructions for all district types are incorporated into these
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budget guidelines. All districts are encouraged to read this document thoroughly to ensure
that they enter their budget information completely and correctly.
Section I of this manual describes the reporting requirements and responsibilities for
budgeting. The guidelines are primarily for the use of local school districts and county
offices.
Part A presents the changes for 2018-19.
Part B presents the purpose of the manual and the schedule for submitting budget
documents.
Part C describes the major responsibilities of boards of education and the executive
county superintendent regarding budget preparation, submission, and review.
Section II provides instructions for accessing the budget software.
Section III contains detailed instructions for the data entry screens of the budget
software.
Section IV describes the requirements for, and creation of, the User-Friendly Budget File
and the Advertised File for Newspapers.
Section V contains instructions for printing from the budget software.
Section VI includes samples of the worksheets and reports used by districts for ballot
questions and statements of purpose.
Section VII contains procedures to be followed in the event of a voter defeat or board of
school estimate reductions to the proposed budget.
Appendices are explanatory notes and are in separate files:
• Appendix A details the advertised per pupil cost calculations;
• Appendix B contains explanatory notes for the edit messages;
• Appendix C lists the minimum chart of account descriptions for expenditures by
program/function; and
• Appendix D contains a county review checklist for the budget.
Highlighted paragraphs and sentences correspond to key changes or expanded
information in the 2018-19 guidelines. Minor changes to dates and other sentences are
not highlighted. District personnel who work with the budget are encouraged to read the
entire guidelines for the most comprehensive understanding.
The software is web-based and accessed through the Homeroom website. The district
budget data will be transmitted directly to the New Jersey Department of Education
(NJDOE) database. This will enable users to work on the budget from a variety of locales
and allow multiple users in the system simultaneously. The county office can review the
district progress and assist in questions by directly viewing the entered data.
The district-certified audited data from the Audsum program from school year 2016-17
will be available in the revenue, appropriation and recapitulation of balances sections.
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The budgeted data from school year 2017-18 will also be seen in the revenue,
appropriation and recapitulation of balances sections. The total amount of un-liquidated
purchase orders from the prior year will be seen in account 10-754, line number 710. In
order to balance the budget, adjustments will need to be made in each of the appropriation
lines where these orders are charged. Any additional changes made to the budget after it
was approved and prior to February 1 will also need to be made.
After the Governor’s budget address, state aid numbers will be added to the district’s
budget file directly by the NJDOE. Any temporary numbers that users may have entered
will be erased in these fields and the fields will be locked to prevent any further entry by
the district. Note that the Preschool Education Aid in special revenue fund must be
entered by the district. Please see section III.C.iv for more detailed instructions regarding
the data entry for Preschool Education Aid.
Once state aid is released, the user-friendly budget, remaining SFRA calculations, the
export of certification of school taxes, and the option to prepare the advertised budget
will be available. The program will be updated without overwriting any data that was
previously keyed using the initial program.
ii. Schedule for Submission of Budget Forms
The district budget submission will be electronic, and the district will submit a copy of
the district’s position control roster and any other supporting information required for the
county office review, such as additional supporting information for SEMI alternate
revenue projections, and additional supporting information for districts requesting
automatic cap adjustments, if applicable. See Appendix D for the budget submission list.
The budget statement certification must be completed in the budget software, on the
County Review and Approval tab (screen two), within two days after the public hearing.
It should be noted that there may be as many as four budget submissions to the county
office, depending on the need for revisions. These submissions are as follows:
1) Preliminary/Initial submission;
2) Following changes from county office review for approval for advertising;
3) Following changes at public hearing and prior to submission for the ballot (regular
type II districts);
4) For certification of taxes:
a) For districts with an April election, after a separate proposal is passed by the
voters, or as of the certification of taxes by a municipal governing body where
settlement has been reached following a budget defeat or upon reductions made by
the board of school estimate in the adoption and certification of regular type I,
county vocational, and county special services school districts;
b) For districts with a November election, after a separate proposal is passed by the
voters.
The procedures related to submission of the final budget data differ based on the outcome
of the election. Section VII should be referenced for the procedures to be followed in the
event of a voter defeat of or board of school estimate reductions to the proposed budget.
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iii. Public Notice and Inspection
Pursuant to N.J.A.C. 6A:23A-8.2, once a district submits the budget application to
the executive county superintendent for approval, or by the statutory due date if
that date is earlier, the district must make available for public inspection all
budget and supporting documentation contained in the budget application and all
other documents listed in N.J.A.C. 6A:23A-8.1.
Any district which proposes a base budget that contains general fund tax levy and
equalization aid in excess of its expected local levy must also do the following:
1. Include the full text of the statement required by N.J.S.A. 18A:7F-5(d)(10) in the
advertised section of the budget pursuant to N.J.S.A. 18A:22-8, in the legal notice
of public hearing pursuant to N.J.S.A. 18A:22-11, posting at the public hearing,
and on the sample ballot as follows:
Your school district has proposed programs and services in addition to the
New Jersey Student Learning Standards adopted by the State Board of
Education. Information on this budget and the programs and services it
provides is available from your local school district.
Note: This additional statement is not required on the actual ballot.
2. Prepare a narrative statement based on the thoroughness and efficiency standards
which describes in specific detail the reasons and the extent to which the district’s
proposed budget contains spending which exceeds its expected local levy (that is,
the maximum amount needed to deliver curriculum and instruction which will
enable all students to achieve the New Jersey Student Learning Standards). That
statement must be included with the budget application and other materials for
public inspection. The SFRA report entitled “Report of District Status Above or
Below Expected Local Levy” should be used to complete this narrative statement
describing the programs and services in excess of the expected local levy. Only
districts whose proposed general fund tax levy and equalization aid exceeds the
expected local levy are required to complete this statement.
The budget as adopted for the school year, pursuant to N.J.A.C. 6A:23A-8.1(c),
shall be provided for public inspection on the district’s internet site, if one exists,
and made available in print in a “user-friendly” summary format within 48 hours
after the public hearing on the budget. See section IV.A of this document for
instructions regarding the preparation of the user-friendly budget file in the
budget software.
C. Responsibilities
i. District Responsibilities
Electronic data collection of the 2018-19 Annual School District Budget Statement for all
interim steps throughout the approval process is mandatory for all districts, regardless
of hardware and software capabilities. The web-based budget program will generate
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reports meeting the prescribed budget format depending upon the type of budget required
for the district (regular, vocational, or special services). It will also generate the
supporting documentation items, projected enrollment, estimated tuition rates, tax levy
certification, and the tax levy cap adjustment materials.
The county office will not accept the district budget statement for review and approval if
it has not been generated by the budget program. As in past years, educational services
commissions will continue to complete a regular school district budget.
a. The board of education is responsible for ensuring that the School District Budget
Statement is prepared and submitted to the executive county superintendent using the
prescribed budget program by the deadline established in the election calendar. A
duly approved board resolution certifying the general fund amount must be included
with the initial budget submission and any additional supporting documentation as
required under the review process.
Type I school districts must submit those items included in the “defeated budget
package” to the board of school estimate. A list of those items is contained in
Section VII of this manual.
b. For regular school districts, the board of education will advertise the budget
only after it has been approved by the executive county superintendent, unless
prior Commissioner approval has been granted (N.J.A.C. 6A:23A-9.1(b)). This
approval has not been granted for 2018-19. The following are required to be
included in the advertisement:
• the advertised enrollments,
• the advertised revenues,
• the advertised appropriations,
• the advertised recapitulation of balances,
• the advertised per pupil cost calculations,
• capital outlay projects summary, and
• any request (“Statement of Purpose”) for withdrawal, or designated deposit,
of capital reserve for excess costs or other capital projects, if applicable and
for withdrawal of capital reserve to augment a referendum. The budget
program does not produce the required advertised “statement of purpose” for
capital reserve withdrawal or designated deposits for excess costs or other
capital projects, or withdrawals to augment a referendum, instead see Section
VI of this document for a sample.
c. For county vocational and special services school districts, the board of school
estimate may not adopt and certify the budget prior to its approval by the executive
county superintendent.
d. After adoption of the budget following the public hearing for regular districts or the
approval by the board of school estimate for county vocational or special services
school districts, the board of education will notify the executive county
superintendent of the budget adoption.
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For any district, the user-friendly budget must be posted on the district website, if
one exists, within 48 hours after the public hearing (N.J.A.C. 6A:23A-8.1(c)). This
posting must be updated after the election to reflect the final budget, and remain on
the district website for the entire year until the next budget cycle.
If the adopted budget remains unchanged from the original approved for advertising,
the district will execute Statement A of the Budget Statement Certification, on the
County Review and Approval tab of the budget software. If the adopted budget is
revised, the district will execute Statement B of the Budget Statement Certification
with an explanation of the difference(s) to the executive county superintendent.
Once the software is reopened by the county office for the district to make the
appropriate changes to the budget data to reflect the revisions of the board of
education, the district will then again certify the budget for approval prior to the
election, if necessary. The budget program provides statements A and B in the
County Review and Approval screen, on the second screen.
e. If the board of education is presenting any separate proposals to the voters or the
Board of School Estimate, an additional certification must be submitted. The budget
program does not produce the separate proposal statements, instead see Section VI of
this document for a sample. The district will execute Statement A of the Budget
Statement Certification-Separate Proposal if the separate proposal was adopted as
approved after the public hearing. Statement B is executed if after the public
hearing: the separate proposal is revised; a separate proposal is initially developed
and adopted; or the separate proposal is withdrawn from consideration. If after the
public hearing, the separate proposal is revised or initially adopted, two copies of the
adopted question shall be submitted to the county office.
f. The budget program does not produce a sample ballot question. Instead, sample
wordings are provided in Section VI of this document. Under N.J.S.A. 18A:7F-5, if
the board of education is proposing a budget which exceeds the expected local levy,
an additional statement is required to be published in the legal notice of public
hearing and on the sample ballot. The additional statement is not required on the
actual ballot.
g. The calculation for determination of whether the additional statement is required for
a district's proposed budget is provided by the budget software program in the SFRA
report entitled “Report of District Status Above or Below Expected Local Levy”.
Samples of the calculation are provided in this manual under the SFRA Calculations
“Report of District Status” in Section III.D.i.1.
h. The board of education shall comply with all provisions of the administrative code
and statutes relating to public inspection, hearings, advertisement, and elections.
i. The board of education of Type II school districts shall notify the county office of the
result of the school election by 9:00 a.m. on the day following the election.
j. The board of education must be prepared to discuss the general fund free balance
status with the executive county superintendent. The board must also fully document
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any balances reserved for specific purposes; balances reserved for specific purposes
require a resolution of the board of education.
k. The board of education must be prepared to discuss the entire general fund budget to
show that all increases are reasonable.
l. The board of education must be prepared to discuss any proposed separate proposals
to show all proposals are not required for T&E and do not include any existing
programs and services unless approval is granted pursuant to N.J.S.A. 18A:7F-
5(d)(9). The board must also submit written documentation and certify that efforts
were made to enter into shared service arrangements with other districts or
governmental units and if the district has not entered into those potential
arrangements that such arrangements would result in additional expenditures for the
district.
m. The board of education must notify the executive county superintendent whenever
the responsibility and associated cost of a school district activity is transferred to
another school district or governmental entity without an additional cost.
n. The board of education must submit a budget in which the advertised per pupil
administrative cost does not exceed the lower of the prebudget year per pupil cost
adjusted as of February 1 in the proposed budget plus any approved increases or the
regional limit, as calculated on supporting documentation item entitled
“Administrative Cost Limit”.
ii. Responsibilities of the Executive County Superintendent
a. The executive county superintendent will review and approve the proposed budget of
each district prior to its advertisement, unless prior Commissioner approval for
advertisement without county review has been granted. For 2018-19 budgets, prior
Commissioner approval has not been given. The review will include verification
that the base budget provides curriculum and instruction that are designed and will
be delivered in such a way that all students will have the opportunity to achieve the
knowledge and skills defined by New Jersey's Student Learning Standards (NJSLS)
and that the base budget contains funds sufficient to meet all existing statutory and
regulatory mandates. The review will also include verification that the base budget
includes the required maintenance budget amount as calculated and submitted on the
M1 Form and that the base budget does not exceed the administrative cost limit as
calculated on the Administrative Cost Limit supporting documentation item.
b. The executive county superintendent has the authority to order any changes in
revenue and expenditure proposals that are unsuitable or inappropriate.
c. The executive county superintendent will review the district’s rationale provided for
estimating enrollment increases greater than 1% of the NJDOE’s estimated growth
rate as entered and calculated on the enrollment projections report.
d. The executive county superintendent will review the proposed budget to determine
whether items identified for reallocation and/or reduction during a review of
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administrative and operational efficiencies in the prebudget year are reflected in the
proposed budget.
e. The executive county superintendent will review the district’s estimate of current
year general fund surplus balance summarized in the Recapitulation of Balances.
The executive county superintendent may request revisions to the district’s surplus
estimates if deemed necessary by the review.
f. For those districts with separate proposals for additional spending being submitted to
the voters or board of school estimate:
• The review will include verification that the proposals do not contain any
programs or services necessary for the district to provide the opportunity for all
students to achieve the thoroughness standards (NJSLS and CCCS) and do not
contain proposed expenditures for items which are contained in the efficiency
standards established when the amounts contained in the base budget for those
items are greater than that contained in the efficiency standards.
• The review will also include verification that the proposals do not include any
programs and services that were included in the prebudget year unless a written
request is submitted to and approval is obtained from the executive county
superintendent.
• The executive county superintendent may prohibit the submission of proposals if
it is determined that the district has not implemented all potential efficiencies in
the administrative operations which would have negated the need for the
proposals.
g. The executive county superintendent may disapprove a portion of a school district’s
budget if (s)he determines that the district has not implemented all potential
efficiencies in administration and operations or if the budget includes excessive non-
instructional expenses.
h. The executive county superintendent shall confirm for those districts receiving
Preschool Education Aid that the audited June 30, 2017 carryover balances have
been properly taken into consideration in the development of the applicable plans for
2018-19.
i. The executive county superintendent will review the district's Tax Levy Cap
Calculation Worksheet for accuracy to determine that the tax levy does not exceed
the maximum permitted tax levy after adjustments. (Revenue line 100 is not greater
than line (I) on the tax levy cap worksheet.)
j. The executive county superintendent will review the district's tax levy cap
adjustment worksheets for agreement to the tax levy cap worksheet and all of the
appropriate attachments for accuracy and completeness.
k. The executive county superintendent will make specific written recommendations to
the Commissioner, directing budget reallocations and programmatic adjustments
deemed necessary to ensure implementation of T&E pursuant to N.J.S.A. 18A:7F-
6(a).
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l. The executive county superintendent will review the district’s request for use of
banked cap to ensure that all current year adjustments have been utilized before
requesting the use of banked cap, and that the request uses the oldest year of banked
cap first.
m. Failure of any district to budget funds to meet statutory requirements is a very
serious matter and will result in the executive county superintendent rejection of the
budget. The district will be advised of any lack of budget approval with specific
recommendations on necessary corrective revisions.
n. State aid payments for the next budget year will not be processed unless the budget is
approved by the executive county superintendent.
o. If a board of education revises a previously approved proposed budget after the
public hearing, the district must contact the county office in order gain access to
revise the budget. The revised budget will be resubmitted to the executive county
superintendent for approval. If the executive county superintendent finds that the
revised budget is approvable, the executive county superintendent will approve the
budget on the County Review and Approval tab in the software. In the event that the
executive county superintendent determines that the revised budget is not
approvable, the district will be immediately advised of the decision and specific
recommendations and/or corrective action measures will be shared with the district.
p. All budget records, including the budget review checklist, will remain on file at the
county office.
q. Districts will be requested to submit a budget that reflects revisions resulting from
the Commissioner’s decision on any budget reduction application for restoration
following the certification of taxes.
r. County offices are required to maintain an accurate file of district budgets from the
time of submission for initial review until the tax levy has been certified.
iii. County Review Checklist
The county review checklist is included as Appendix D of this document.
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Section II – Accessing the Program from the Web
A. Hardware and Software Requirements
To be able to access the budget software, which is web-based, the district will need to have a
computer system which meets the following minimum requirements:
• Internet capabilities using Internet Explorer version 10 or 11; Google Chrome
version 32.0.1700.41; Apple Safari version 5.1.7(7534.57.2); or Mozilla Firefox
version 26.0. Note: Although the NJDOE has fully tested the operations of the
software prior to release, it is not possible to simulate the operations of all internet
browsers in use at school district administrative offices. If users are using Chrome,
Firefox or Safari and having issues with screens not loading, then it is suggested
that one of the compatible versions of Internet Explorer be used instead;
• Sign-on and password provided by the district Homeroom Administrator;
• Users should make sure that internet settings do not block pop-ups while accessing
the budget software; and
• Internet Explorer users should make sure that the Internet Explorer setting for
“ActiveX Filtering” under the IE Tools menu is disabled.
Users should clear the cache in the browser before using the budget program for the first
time.
B. Conventions
The following conventions are used throughout this program and manual.
• Use the Enter key to input data into the current cell, and move to the next cell to the
right. If there are no cells to the right then the system will move to the next cell down.
• Use the Up/Down Arrow keys or mouse click to highlight a choice if it appears on the
screen.
• If a choice does not appear on the current screen, use the PgUp/PgDn, Up/Down Arrow
keys, or program scroll bar to view data that is not currently visible on the screen.
• Users must click the Save Data button on each screen to save the input to the database at
the NJDOE.
• Depending on system traffic, it may take some time for the data to save to the
database. On-screen messages will warn the user when the data is still being
processed. Please be patient and allow the system to save.
• If an on-screen edit is displayed on the screen (in red text above or below the data
entry box), the data is not saved. The data must pass the on-screen edits for the
data to save.
• If all of the data entry does not appear on the screen after saving, click on the
Reload Page button to refresh the page.
• In some cases, the user will receive an on-screen message which reads “An error
occurred while saving data. Please try again.” This appears when an exception
has occurred in the save process. The data on the screen will appear that it has
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saved because it will remove the bold font, but the data has not properly saved.
The user should refresh their browser screen and try saving data again.
• The browser Back Arrow key will return the user to the previous screen Without Saving
Data. If users “X” out of the browser, the data will not be saved.
• The Reload Page button will cancel changes and restore the last saved version of the
current screen.
• The Export Excel button will create a 97-2003 Excel document from the data and format
that is currently displayed on the screen, which can be saved or opened.
• The Export Pdf button will create a PDF document from the data and format that is
currently displayed on the screen, which can be saved or opened.
• If the user wishes to change the column widths on the individual screens, move the mouse
to the end of the column. When the double arrow appears, click and drag to change the
column width.
• For the calendar drop-down screens, the month or year may be changed by clicking on
them in the heading line, or by using the arrow keys to scroll month-to-month.
If the user wishes to change the size of the font on the screen, use the Windows toolbar to
change the “zoom” percentage (from the menu bar, select “View”, then “Zoom”, then select
the percentage).
Note on Export Excel and Export PDF Files:
If the user wishes to print or save a copy of budget data using either the “Export Excel” or
“Export PDF” buttons, the user will be prompted to open or save the file. Choose Save and
rename the file. If the user does not rename the exported file, it will be saved with the default
name of either grid.xls for Excel files or 2018~2019_.pdf for PDF files. Renaming files prior
to saving will help avoid overwriting saved files.
C. Accessing the System
Sign-on and password for district users of the budget program will be assigned by the district
Homeroom Administrator. The Homeroom administrator must create user accounts for
individuals that need access to the budget software. Users must contact the district
Homeroom administrator to create a unique User ID and Password. Please refer to the link
entitled “Homeroom Administrator Manual” on the NJDOE Homeroom website for the
instructions regarding the Homeroom administrator login. The budget software is named
“Budget Statement” in the Homeroom administrator system.
The budget-related guidance documents are posted on the NJDOE School Finance website.
From the login screen, district users will need to select the login level as “District” and then
enter the 2-digit county ID, 4-digit district ID, user ID, and user password. Once this
information is entered, select the “log on” button to access the program.
County offices will need to select the login level as “County” and enter the user ID and
password that was created through the Office of School Finance. County login will give
write-access for approvals in the counties for which the individual is responsible (as indicated
by the county names which are bold on the screen), and read-only access to all other counties.
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Questions regarding county-level login information should be emailed to
Order in which to access screens:
Information will flow between screens in the software; therefore, certain screens must be
completed in particular order:
1. First, access the Supporting Documentation tab, scroll down to Statements of
Priorities and NJSLS and click on it. For specific data entry instructions, refer to the
explanations in the Supporting Documentation information in Section III of this
document. Click the “Save Data” button before leaving the screen.
2. Second, access the Budget tab, scroll down to Recap of Balances and click on it. The
information from Recap flows into the Revenues and Appropriations screens, and
therefore must be completed first.
a. Complete the 2017-18 column for all sections on Recapitulation of Balances.
Click the “Save Data” button before leaving the screen.
b. Access the Budget tab, scroll down to Revenues and click on it. Revise the
preloaded 2017-18 amounts to reflect the budget as of February 1, 2018. Click
the “Save Data” button before leaving the screen.
c. Access the Budget tab, scroll down to Appropriations and click on it. Revise
the preloaded 2017-18 amounts to reflect the budget as of February 1, 2018.
Click the “Save Data” button before leaving the screen.
d. Access the Budget tab, scroll down to Appropriation of Excess Surplus and
click on it. Review the amounts from Recap, Revenues and Appropriations, and
adjust the 2017-18 amounts on the Recap, Revenues and Appropriations screens
as necessary. Refer to the guidance for Appropriation of Excess Surplus in
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Section III of this document, and enter amounts on lines A1 through A3 as
necessary. Click the “Save Data” button before leaving the screen.
e. Return to Recap of Balances and complete the 2018-19 column. Click the “Save
Data” button before leaving the screen.
3. Districts with send-receive relationships must access the Calculations tab, Estimated
Tuition Calculations selections.
a. Scroll down to Formulas for Selected Appropriations and click on it, to open
the screen and initiate the calculation.
b. Scroll down to Rates for All Programs and click on it to open the screen and
initiate the calculation. For specific data entry instructions, refer to the
explanations in the Estimated Tuition information in Section III of this document.
Click the “Save Data” button before leaving the screen.
4. (Only for those districts that receive Preschool Education Aid and Preschool
Education Expansion Aid): Access the Budget tab, scroll down to Preschool
Education Aid and click on it. For specific data entry instructions, refer to the
explanations in the budget tab information in Section III of this document. Click the
“Save Data” button before leaving the screen.
5. (For districts anticipating capital projects for 2018-19): Access the Budget tab, scroll
down to Capital Projects and Reserve and click on it. For specific data entry
instructions, refer to the explanations in the budget tab information in Section III of this
document. Click the “Save Data” button before leaving the screen.
6. Access the Budget tab, scroll down to SEMI and click on it. For specific data entry
instructions, refer to the explanations in the budget tab information in Section III of this
document. Click the “Save Data” button before leaving the screen.
7. Access the Budget tab, scroll down to Appropriations and click on it. Enter the
projected budgeted appropriations for 2018-19. Click the “Save Data” button before
leaving the screen.
8. Access the Calculations tab, SFRA Calculations.
a. Scroll down to Prebudget Year Levy & Enroll Adjustment and click on it to
open the screen and initiate the calculation.
b. Scroll down to Health Care Costs and click on it. For specific data entry
instructions, refer to the explanations in the SFRA information in Section III of
this document. Click the “Save Data” button before leaving the screen.
c. Scroll down to Deferred Pension Contributions and click on it to open the
screen and initiate the calculation.
d. Scroll down to Responsibility Shifted To/From Another. For specific data entry
instructions, refer to the explanations in the SFRA information in Section III of
this document. Click the “Save Data” button before leaving the screen.
e. Scroll down to Cap Banking Eligibility and click on it. For specific data entry
instructions, refer to the explanations in the SFRA information in Section III of
this document. Click the “Save Data” button before leaving the screen.
f. Scroll down to Tax Levy Cap Calculation and click on it to open the screen and
initiate the calculation.
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g. Note: The Report of District Status and Minimum Tax Levy calculations will
not be available until the release of state aid. When they are available, these
screens should be opened to initialize the calculations.
9. Access the Budget tab, scroll down to Revenues and click on it. Enter the projected
budgeted revenues for 2018-19. Click the “Save Data” button before leaving the screen.
10. Access the Enrollment tab. Enter the projected enrollment for 2018-19. For specific
data entry instructions, refer to the explanations in the enrollment section of this
document in Section III. Click the “Save Data” button before leaving the screen.
11. Access the Supporting Documentation tab, scroll down to Per Pupil Costs and click on
it. This will automatically calculate the district per pupil costs from entries made in the
Appropriations and Enrollment areas.
12. Access the Supporting Documentation tab, scroll down to the Administrative Cost
Limit and click on it. This will automatically calculate the district administrative cost
limit if the district is not requesting approval from the executive county superintendent to
increase the base 2017-18 costs. For specific data entry instructions, refer to the
explanations in the supporting documentation information in Section III of this document.
Click the “Save Data” button before leaving the screen.
13. Note: The Tax Levy Certification calculations will not be available for export to PDF
until the release of state aid.
a. Access the Tax Levy Certification tab, scroll down to A4F and click on it. For
specific data entry instructions, refer to the explanations in the Tax Levy
Certification information in Section III of this document. Click the “Save Data”
button before leaving the screen.
b. Access the Tax Levy Certification tab, scroll down to Estimated Tax Rate
Information and click on it. For specific data entry instructions, refer to the
explanations in the Tax Levy Certification information in Section III of this
document. Click the “Save Data” button before leaving the screen.
14. Complete the remaining Supporting Documentation items:
a. Contract Info for Select Staff
i. First complete the Teacher Contract screen.
ii. Next complete the Employee List screen.
iii. Last complete the Employee Benefit Detail screen. This screen uses
information from the Teacher Contract screen to calculate the amount
above the teacher contract.
iv. For specific data entry instructions, refer to the explanations in the
Contract Info for Select Staff information in Section III of this document.
b. Employee Benefits - For specific data entry instructions, refer to the explanations
in the Employee Benefits information in Section III of this document. Click the
“Save” button before leaving the screen.
c. Equipment - For specific data entry instructions, refer to the explanations in the
Equipment information in Section III of this document. Click the “Save” button
before leaving the screen.
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d. Shared Services - For specific data entry instructions, refer to the explanations in
the Shared Services information in Section III of this document. Click the “Save
Data” button before leaving the screen.
e. Unusual Revenues and Appropriations - For specific data entry instructions,
refer to the explanations in the Unusual Revenues and Appropriations information
in Section III of this document. Click the “Save Data” button before leaving the
screen.
15. Complete the remaining SFRA items under the Calculations tab:
a. Report of District Status - For specific data entry instructions, refer to the
explanations in the SFRA information in Section III of this document. Click the
“Save Data” button before leaving the screen.
b. Separate Proposal Summary - For specific data entry instructions, refer to the
explanations in the SFRA information in Section III of this document. Click the
“Save Data” button before leaving the screen.
16. Access the Edit Report tab. For specific instructions, refer to the explanations in the Edit
Report information in Section III of this document.
17. After the budget is completed and all edits have been cleared, access the County Review
and Approval tab. On the “District” line, the district user will check the box “ready for
review” after all data entry is completed. For specific instructions, refer to the
explanations in the County Review and Approval information in Section III of this
document. Click the “Save” button before leaving the screen.
D. Automatic Logoff
The system automatically logs the user off if there is no activity for more than two
hours. The following error messages could appear if the system logs off or if there is a
problem with the login:
* You have successfully logged out. Please close all of your open browser windows to
completely log out of your account. Thank you for using Budget! or Sign in again.
* Please enter county ID in two numbers
* Please enter district ID in 4 numbers
* The authorization failed! Please enter correct login data, try again.
* We did not process your request because of one of the following reasons:
• Your user session may be expired because of long idle time, please login again.
• You have logged out.
• An invalid request.
• The authorization failed.
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E. Logging Out of the System
In the top right corner of the software screen, click on “Logout” to exit the system. If the
user has not clicked the “Save Data” button, any changes/updates on the current screen will
be lost.
For district users, after clicking the “Logout” option, the following screen will appear:
Note for multiple sessions open on the same computer:
If from a single PC two browser windows are opened to access Budget and the user logs
in either with the same district ID or different district IDs, then logging out from any one
browser window will also end the session for the other browser window on the PC.
Note for County-level Users:
Selecting the “Logout” link will return the county-level users to the County Selection
screen. From this screen, the county-level user may select another county and district to
continue working in the system, or must select the “Logout” link again to log out of the
system.
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Section III – Entering the District Budget
A. General Overview for Budget Completion
The 2016-17 actual amounts in the revenues and appropriations sections are automatically
loaded from the audit summary worksheet (Audsum) for that year. The Audsum is
completed by the district’s public school accountant in the web-based system and is taken
from the data in the Budgetary Comparison Schedule of the Comprehensive Annual
Financial Report. The Audsum amounts cannot be accessed and revised via the budget
program. The Audsum data will be loaded into the budget after the district has certified the
Audsum data. If a district needs to correct the 2016-17 amounts, this can only be done
through a revision of Audsum by the district's public school accountant. The school district
will need to recertify the revised Audsum in order for the revisions to flow through to the
revenues, appropriations and recapitulation of balances in the budget software. Once the
revisions are made in the Audsum and certified by both the public school accountant and
the district representative, an updated version of the budget program is available to the
district.
The 2017-18 revised revenues and appropriations figures represent the current year budget
with revisions as of February 1, 2018. These columns are presented for comparison with
the proposed 2017-18 budgeted amounts. The budget program loads the 2017-18 data from
the certified budget on file with the NJDOE including any adjustments for un-liquidated
purchase orders that were open at the end of the prior audited year. The preloaded data
must be updated by the district user to reflect the appropriations for June 30, 2017 year-end
encumbrances and any other revisions made between 7/1/17 and 2/1/18.
The budget statement is organized on a fund basis. The following revenues and
appropriations totals for the 2016-17, 2017-18, and 2018-19 years must agree:
Fund Revenues Appropriations
General Fund Line 720 Line 84060
Special Revenue Fund Line 840 Line 88760
Debt Service Fund Line 935 Line 89980
Total Revenues/Sources to Total
Expenditures/Appropriations
Line 1000 Line 90000
The budget software will generate all revenue and appropriation budget forms and reports
and related supporting documentation. Also included as part of the program are various
edits for agreement between certain revenue and/or appropriation lines as well as
supporting documentation items. A complete list of the edit checks is included at
Appendix B to this document.
B. The “Home” Tab
The Home tab contains basic summary information from the NJDOE regarding the budget
software. Notices regarding updates to the software will be included on this tab. No data
entry is allowed on this screen.
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C. Completing the “Budget” Tab
i. Revenues
Data entry for some revenue lines will be performed on the other pages, and will flow to
the revenues screen. This eliminates the need to enter the same data in multiple
screens. These are the screens which have data entry that will flow to the revenues
screen:
• Recapitulation of Balances – all surplus and reserve activity is to be entered on
the Recap of Balances screen under the Budget tab, and will flow to the
Revenues screen.
• Preschool Education Aid – fund 20 Preschool program activities from the
Division of Early Childhood approved budgets are to be entered on the Preschool
Education Aid screen under the Budget tab, and will flow to the Revenues
screen.
• SEMI – Special Education Medicaid Incentive revenue is recorded on the SEMI
screen under the Budget tab, and will flow to the Revenues screen.
When a line is a total line or when data for the entire line is pulled from another form,
the line is highlighted in green, and no data entry is allowed. If data entry for only
2018-19 is pulled from another form, the line will not be highlighted. For lines where
data entry is pulled from another form, the SubTitle column describes where the data
entry is performed.
On the revenues screen, there are functions at the top of the screen to hide or show
columns. This can be used to customize the view of the screen for data entry or for
export. In the “click to hide column” function, select in the drop-down box the
column to be hidden from view, then click on “click to hide column”. The selected
column will no longer display on the screen. Users may do this for multiple columns.
Columns hidden using this function will not be included in the files created using the
buttons for Export PDF or Export Excel.
If the user has hidden a column and wishes to view it again, in the “click to show
column” function, select in the drop-down box the column the user wishes to show,
then click on “click to show column”. The selected column will now display.
There is also a function at the top of the screen to go to a specific line number. In the
box next to “click to show row” enter the revenue line number the user wishes to go to,
then click on “click to show row.” The line entered will be highlighted in yellow in the
view screen. Do not hit the “enter” key from the line number cell in this function.
This will exit the user from the program.
Descriptions of columns included on the revenues screen are:
1. Line # - This is the line number of the account. (no entry allowed)
2. Title – This is the name of the account. (no entry allowed)
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3. SubTitle – This is a description of the cost center in which this line is
included. Notes are included in this column for lines where data entry is
performed on different screens. (no entry allowed)
4. Account – This is the account number based on the Chart of Accounts. (no
entry allowed)
5. Sum to Line – This is the subtotal line into which this detail line will add.
(no entry allowed)
6. 2016-17 – Preloaded into this column is the Audsum data submitted by the
district auditor and certified by the district. (no entry allowed)
7. 2017-18 – Preloaded into this column is the district’s original 2017-18
budget submitted to the NJDOE. This data must be updated to reflect
revisions as of February 1st, and includes the prior year encumbrances in
current year.
8. 2018-19 – This column must be completed for the projected budget.
9. Difference - This is the dollar increase or decrease from 2017-18 to
2018-19. (no entry allowed)
10. Difference % - This is the percentage increase or decrease from 2017-18 to
2018-19. (no entry allowed)
11. Explanation (applicable only to advertised lines) – This column is
available for districts to explain fluctuations in the budget or entries on the
revenue lines. The explanation column is open for all revenue lines. This
must be completed for any “other” revenue categories. There will be edits
in the “Edit Report” screen to ensure that if the 2018-19 amount is greater
than zero on the “other revenue” lines, that an explanation has been entered.
Note: Scroll bars on the revenues screen
There is one set of scroll bars for the entire window, and another set on the inset-
box for the details of the revenues. While navigating the screen, make sure to use
the scroll bar at the desired level.
Local Sources:
Revenues are segregated by fund. The general fund revenue from local sources section
provides the information with the delineation of restricted and unrestricted revenues.
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Restricted revenues are defined as those committed to a specific purpose. Unless the
local funds are coming from a foundation, trust, booster club, or individual that has
provided the funds for an express written purpose, they are considered unrestricted.
Estimated rental fees for the recovery of additional custodial fees for the use of
buildings in the evenings and community school fees would also be considered
restricted miscellaneous income. However, investment income on general fund
investments or bank account balances is considered unrestricted and should be budgeted
on line 300. Municipal payments to the district for transportation services under an
interlocal agreement and other payments for such specific purposes should be budgeted
to Other Local Governmental Units - Restricted on line 130. Proceeds from the
sale/lease-back of textbooks and non-consumable instructional materials should be
budgeted to Textbook Sales and Rentals on line 290.
Local Sources – General Fund:
The general fund revenue from local sources section provides the information with the
delineation of restricted and unrestricted revenues. For coding of revenues as restricted
or unrestricted, please refer to the Chart of Accounts posted on the NJDOE website at
NJDOE School Finance.
Revenue from local sources includes local tax levy, tuition revenue, revenue from other
local governmental units, transportation fees, interest earned on investments, Adult
Education Assessment testing center revenue, and other miscellaneous revenues.
Tuition Revenue and Tuition Adjustments:
Budgeted tuition revenue needs to correlate with the data calculated in the Estimated
Tuition reports. Posted on the NJDOE website at NJDOE School Finance under “2018-
2019 Budget Statement-Other Items” are worksheets for calculating the amounts to be
recorded for tuition. N.J.A.C. 6A:23A-17 contains the relevant code for tuition.
Tuition adjustments related to the certification of prior year estimated tuition rates are
still shown in the budget of the receiving district as an adjustment of the current year
budgeted revenue and should not be recorded as miscellaneous income.
Line 151, account 10-1321 entitled Tuition from Other Government Sources within the
State, is used to record tuition revenue received from governmental agencies within
New Jersey (other than LEAs).
School Bus Advertising Fees:
The board of education of any school district may, pursuant to N.J.S.A. 18A:39-31,
enter into a contract for the sale of advertising space on the exterior sides of school
buses owned or leased by the school district, subject to prohibited items in the statute
and any other products or services the board deems inappropriate.
In the event that a board of education enters into a contract for the sale of advertising
space on the exterior sides of school buses, 50 percent of any revenue generated by the
sale shall be used by the board to offset the fuel costs of providing pupil transportation
services, and the remaining 50 percent of the revenue shall be used to support any
programs and services the board may deem appropriate. Revenue line 315, account
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number 10-1992, entitled “Advertising Fees – School Buses” is used to record the
advertising fees.
Repayment of State Aid Loans:
For districts that received advance State Aid payments from the NJDOE pursuant to
N.J.S.A. 18A:7A-56, in the repayment years the district includes the full State Aid
awarded for the year, not the reduced amount, in the State Aid revenue lines.
Fund Balance activity:
Data entry related to any fund balance account is performed on the Recap of Balances
screen on the Budget tab. Please refer to the section entitled Recapitulation of Balances
in Section III-C for details regarding data entry.
Adult Education Assessment Testing Centers:
Test Centers are to track the revenues and expenditures separately. Program code 640
in fund 13 captures these expenditures. Revenues should also be accounted for
separately on line 310 in account 10-1991. For more information regarding adult
education program requirements, please see the NJDOE Adult Education website.
(New section in 2018-19) - Additional 2017-18 State Aid:
For districts that received additional 2017-18 state aid in July 2017, the budget will
need to be recorded based on the district resolution.
• Any district that elected to use the additional state aid to reduce tax levy in 2017-
18 must revise the middle column of the 2018-19 budgeted revenues to reflect the
additional aid and the reduced levy.
• Any district that elected to use the additional state aid in 2017-18 to increase the
budgeted appropriations must record the increase to the preloaded middle column
of the 2018-19 budget revenues and appropriations to reflect the additional
budgeted amounts.
• Any district that elected to defer the appropriation of the additional state aid to
2018-19 must include the additional state aid revenue amount in the
Recapitulation of Balances section of the 2018-19 budget on line 6 as Additional
Balance Anticipated 17-18 during FY 2018; on line 3 of the 2018-19 column as
Budgeted Withdrawal from Unassigned; and detailed in the appropriations in the
2018-19 column of the Appropriations screen.
For districts with a reduction in 2017-18 state aid in July 2017, then there is nothing to
reflect in the budget. District actual aid and costs reported in the accounting records
will be different from the original budget certified for taxes.
Refer to the guidance on 2017-18 revised state aid for further details on the 2017-18
additional state aid.
Local Sources – Special Revenue Fund:
Preschool Program:
Preschool local revenue for any tuition anticipated for the preschool program on the
tuition lines (line numbers 725 and 730), and any other general fund contribution to the
preschool program (lines 835 and 836), are entered through the Preschool screen.
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Any revenue from other local sources that must be tracked in the special revenue fund
per statute and code would be recorded on lines 735 and 740 “revenue from local
sources”.
Local Sources – Debt Service Fund:
Revenue from local sources includes tax levy, interest and miscellaneous income.
As a reminder, the debt service line (845) for transfers from other funds is used to
record those amounts being transferred from the capital projects fund from investment
income on unspent bond proceeds or balances from completed projects initiated prior to
the passage of EFCFA (P.L. 2000, c. 72 enacted July, 2000). These funds may be
transferred to either the general fund or debt service fund by board resolution. Under
EFCFA (N.J.S.A. 18A:7G-5o and p), the use of unexpended bond proceeds on approved
EFCFA projects must be used to reduce the outstanding principal amount of the school
bonds. See the discussion of unexpended bond proceeds under Capital Projects and
Reserve in Section III-C for additional information on the use of unexpended bond
proceeds.
Debt Service Tax Levy for Districts Merged with Non-Operating Districts:
Revenue line 861 “Local Tax Levy–Pre-Merger Debt,” account number 40-1210, is
applicable only to districts which merged with non-operating districts. N.J.S.A. 18A:8-
45 provided that the amount to be raised for interest upon and the redemption of bonds
payable by the district for bonds issued prior to and after the effective date of the act
shall be apportioned among the constituent districts of the merged district in such
manner as the Commissioner determines to be least fiscally disruptive. All existing
debt of the pre-merged districts remained the responsibility of the individual
municipalities where it was incurred. Line number 861 is used to track the debt service
tax levy being raised to cover debt payments incurred before the merge. Levy recorded
on this line will be allocated on the Certification of School Taxes form (A4F) to only
the former receiving district. Note that tax levy previously recorded on line 860 “Local
Tax Levy” for the pre-merge district, is now recorded on line 861.
All new debt approved by the merged district will be the responsibility of all
constituents of the merged district and allocated in accordance with the general fund tax
levy allocation of the merged district. Merged districts should use line 860 “Local Tax
Levy” to record the debt service fund levy being raised to cover payments on debt
incurred after the merge. Levy recorded on this line will be allocated on the
Certification of School Taxes form (A4F) to all constituents of the merged district in
accordance with the general fund tax levy allocation of the merged district.
Debt Service Tax Levy for Repayment of Community Disaster Loan (CDL):
Because the relaxation of certain transfers requirements of N.J.S.A. 18A:22-8.1 and of
N.J.S.A. 18A:22-8.2 were applicable to fiscal year 2013-14 only, subsequent year’s
payments (beginning with 2014-15) from general fund surplus for interest and debt
redemption charges related to the CDL must be budgeted in the original budget certified
for taxes. In addition to general fund surplus, debt service tax levy (fund 40) beginning
with 2014-15 and subsequent years may also be used to fund appropriations against
principal and interest in relation to the CDL.
30
This guidance anticipates that the district will remit payment from the debt
service fund to FEMA during the fiscal year for which payment has been
budgeted. This guidance doesn’t authorize a district to establish a sinking fund. Line 862, account number 40-1210, “Local Tax Levy – Repayment of the CDL” is used
for the purpose of budgeting and reporting tax levy raised in the debt service fund for
repayment of a CDL during the year that the debt service tax levy is raised.
State Sources:
State Sources – General Fund:
The titles of the revenues from state sources are consistent with the state formula aids
calculated under the School Funding Reform Act of 2008 (SFRA).
Line 495, account 10-3199, is used for recording the principal amount for “NJDOE
Loans Against State Aid”. This line is used to record the amount of state aid loans
provided to districts under N.J.S.A. 18A:7A-56.
Each year, pursuant to N.J.S.A. 18A:7F-5, the governor delivers the budget address
establishing the amount of state aid that will be provided to districts. The state aid will
be automatically loaded into the budget software, and entry on these lines will be
blocked at that time. Any previously entered numbers will be erased and overwritten
with the downloaded amounts. Exceptions to this are as follows:
Extraordinary Aid, as in prior years, is not required to be budgeted, it is optional. This
will NOT be preloaded or downloaded into the budget software, nor locked from entry.
Districts must enter the amount to be budgeted. Revenue line 430, account number 10-
3131, is available for those districts that want to incorporate projected extraordinary
state aid in the proposed budget certified for taxes.
Family Crisis Transportation Aid is an aid category under which reimbursement will be
provided for certain transportation costs incurred during a defined period of time. No
amount will be preloaded, and line 441 will remain open for data entry.
Line 505, account 10-3300, is used for recording the State reimbursements for lead
testing of drinking water under N.J.A.C. 6A:26-12.4. The NJDOE, in accordance with
Governmental Accounting Standards Board (GASB) Statement No. 33, paragraph 30d,
is requiring revenue recognition to occur within the reporting period during which the
drinking water reimbursement is actually received; or soon enough thereafter to be
available to liquidate liabilities of the current period (i.e. within 60 days of year-end).
School districts are required to record expenditures for lead testing of drinking water in
the general fund, account number 11-000-261-421, Lead Testing of Drinking Water.
State Sources – Special Revenue Fund:
Data entry related to the PEA program is performed on the Preschool Education Aid
link under the Budget tab. Please refer to the Preschool Education Aid section in
Section III-C for details regarding data entry. Note: If total funding for preschool
31
(general fund contributions, prior year carryover, tuition, and current year PEA) is
greater than the budgeted appropriations for preschool, then the amount budgeted as
revenue for current year PEA should be reduced from the state aid allocation so that the
budget is balanced. The amount of the state aid allocation which is not budgeted in
revenue will be calculated on the “Carryover to 2019-20” line on the Preschool
Education Aid additional information screen. The amount of PEA will not preload
into the budget software, it must be entered by the districts on the detail data
entry screens.
Grant revenues from the state government given through an intermediate agency are
recorded on line 768, account 20-3700, State Grants through Intermediate Sources.
State Sources – Debt Service Fund:
Debt Service Aid-Type II state aid is recorded here.
Federal Sources:
Federal Sources – General Fund:
Revenues from federal sources in the general fund include IMPACT aid and Special
Education Medicaid Initiative (SEMI).
Data entry related to the SEMI program is performed on the SEMI link under the
Budget tab. Please refer to the SEMI section in Section III-C for details regarding data
entry.
IMPACT aid is recorded in separate lines for general aid and capital aid. Line number
531, account 10-4101 for “Impact Aid – 8002 or 8003 General” is used to record
federal Impact Aid received under sections 8002 or 8003 of the Elementary and
Secondary Education Act of 1965. Line number 532, account 10-4102, for “Impact Aid
– 8007 or 8008 Capital” is used to record federal Impact Aid received under sections
8007 or 8008 of the Elementary and Secondary Education Act of 1965.
Other federal revenues passed through the state, with account numbers in the 10-42XX
series, are recorded on line 545.
Federal Sources – Special Revenue Fund:
Restricted federal grant revenues should be budgeted on lines 775 through 830. Federal
grants that do not have a specific line item should be budgeted on line 825 – Other; the
revenue source code for Other Special Federal Projects is 4480 and the program range
for Other Federal Projects is 450-469.
Line 818, account 20-4527, is for use by those districts that have been notified of an
award under the federally funded Preschool Development Expansion Grant. For
participating districts, this line is used to record the federal grant awarded to districts
based on the number of regular education 4-year-old students at or below 200% of the
poverty level. 2016-17 was the first year of the four-year grant. Additional information
32
on this grant can be found on the US DOE website. Line 819 is used to record prior
year carryover amounts under this grant program.
Commingling of federal funds is not permitted unless there is an approved schoolwide
program under NCLB 1114. Districts can only blend federal funds if they receive Title
I funds. Funds combined in a schoolwide program lose their specific program identity
and may be used for any costs of the approved schoolwide program. Districts are not
required to maintain separate accounting records by program but must be able to
identify the amount of funds expended from each federal, state, and local program
allocated to a schoolwide program. Districts may use any reasonable method to
demonstrate how the funds have been expended. One method may include combining
funds into one revenue account and then distributing expenditures at year end from the
schoolwide program based on a percentage of revenues originally allocated. Districts
should refer to the NCLB Reference Manual for further guidance on schoolwide
programs.
The figures shown in the budget should be the estimate used for local planning
purposes and should reasonably reflect the district's history of receiving federal aid.
General Information:
The 2016-17 actual amounts in the revenues section will be automatically updated by
the NJDOE from the audit summary worksheet files submitted by districts' public
school accountants, once the district certifies the Audsum. Data entry is not permitted
in the 2016-17 column and corrections to the amounts require the revision of Audsum.
The June 30, 2017 Reserve for Encumbrances total from the audit summary (line
90010) will be preloaded in the 2017-18 column on line 710. Districts need to adjust
the individual appropriation lines for these encumbrances. Line 715, actual (excess)
deficiency of revenues (over) under expenditures, pertains to column 2 only and will
not accept data entry as this amount will be automatically downloaded by the NJDOE.
Accordingly, lines 580 thru 677 are not applicable to the 2016-17 column and will not
reflect any amount in that column. The debt service fund revenue line 930, actual
(excess) deficiency of revenues (over) under expenditures, pertains to the 2016-17
column only and will not accept data entry as this amount will be automatically
downloaded by the NJDOE.
The original 2017-18 budget, which was certified for taxes, preloads into the 2017-18
column. Districts must update the revenue amounts to represent the current year budget
with revisions as of February 1, 2018. Restorations from the settlement of 2017-18
defeated budget appeals, if any related to districts with April elections, will be reflected
in the downloaded information. The downloaded budget data will not include, if
applicable, any adjusted state aid figures for 2017-18. Additional revenue realized
during the year from the sale of property or some other unanticipated unrestricted
revenue source not originally anticipated in the district’s 2017-18 budget certified for
taxes but realized as of February 1, 2018, should be either reflected as an increase in the
applicable revenue and a corresponding decrease in budgeted fund balance, or if
spending was increased, as an increase in the corresponding appropriations. If fund
balance was not originally budgeted in 2017-18 and the district does not plan to
increase spending, then an increase in revenue for this amount should not be reflected in
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the budgeted 2017-18 revenues but should be reflected as anticipated fund balance on
line 6 of the recapitulation of balances.
The 2018-19 Column of the revenues section will include the 2018-19 state aid figures
(State Aid Summary) updated by the budget program on the applicable line after the
Governor’s budget address. The proposed budget should include anticipated revenues
and estimated appropriations for special projects in the special revenue fund. Estimated
appropriations must equal anticipated revenues. In many cases the amount of federal
funds to be made available in the budget year will not be known by the budget
submission date. The figures shown in the budget should be the estimate being used for
local planning purposes and should reasonably reflect the district's history of receiving
federal aid.
A grid of the possible revenues lines for the 2018-19 budget and their applicability to
the three budget types (regular, special services, and vocational) follows.
Line
Number
Line Description
Account Number Reg SS Voc
Revenues from Local Sources:
100 Local Tax Levy 10-1210 X - -
110 County Tax Levy 10-1210 - X X
120 Other Local Governmental Units – Unrestricted 10-12XX X - -
130 Other Local Governmental Units – Restricted 10-12XX X - -
140 Tuition from Individuals 10-1310 X - -
150 Tuition from LEAs Within State 10-1320 X - -
151 Tuition from Other Governmental Sources within the State 10-1321 X - -
160 Tuition from Other LEAs Outside the State 10-1330 X - -
170 Tuition from Other Sources 10-1340 X - -
180 Tuition from Summer School 10-1350 X - -
190 Total Tuition 10-1300 X - -
200 Tuition from LEAs 10-1310 - X X
210 Prior Year Tuition Adjustment from LEAs 10-1310 - X X
220 Other Tuition 10-1320 to 1340 - X X
230 Non-Resident Fees 10-1350 - X X
240 Transportation Fees from Individuals 10-1410 X - X
250 Transportation Fees from Other LEAs 10-1420 -1440 X - X
260 Rents and Royalties 10-1910 X X X
270 Private Contributions 10-1920 X X X
280 Sale of Property 10-1930 X X X
290 Textbook Sales and Rentals 10-1940 X X X
300 Unrestricted Miscellaneous Revenues 10-1XXX X X X
310 Adult Education Testing Center Fees 10-1991 X - X
315 Advertising Fees – School Buses 10-1992 X X X
320 Interest Earned on Current Expense Emergency Reserve 10-1XXX X - -
330 Interest Earned on Maintenance Reserve 10-1XXX X X X
340 Interest Earned on Capital Reserve Funds 10-1XXX X X X
350 Other Restricted Miscellaneous Revenues 10-1XXX X X X
360 Fines and Forfeits
370 Subtotal – Revenues from Local Sources X X X
Revenues from Intermediate Sources:
380 Restricted 10-2000 X - -
390 Unrestricted 10-2000 X - -
400 Total Revenues from Intermediate Sources X - -
Revenues from State Sources:
410 School Choice Aid 10-3116 X - -
420 Categorical Transportation Aid 10-3121 X X X
430 Extraordinary Aid 10-3131 X X X
440 Categorical Special Education Aid 10-3132 X X X
441 Family Crisis Transportation Aid 10-3133 X X X
450 Educational Adequacy Aid 10-3175 X X X
460 Equalization Aid 10-3176 X X X
470 Categorical Security Aid 10-3177 X X X
480 Adjustment Aid 10-3178 X X X
34
Line
Number
Line Description
Account Number Reg SS Voc
481 Supplemental Enrollment Growth Aid 10-3179 X X X
482 Under Adequacy Aid 10-3180 X X X
483 PARCC Readiness Aid 10-3181 X X X
484 Per Pupil Growth Aid 10-3182 X X X
485 Professional Learning Community Aid 10-3183 X X X
486 Host District Support Aid 10-3184 X X X
490 Aid for Adult and Post-Graduate Programs 10-3191 X - X
495 DOE Loan Against State Aid 10-3199 X - -
500 Other State Aids 10-3XXX X X X
505 State Reimbursement for Lead Testing of Drinking Water 10-3300 X X X
520 Subtotal – Revenues from State Sources X X X
Revenues from Federal Sources:
531 IMPACT Aid – 8002 or 8003 General 10-4101 X - -
532 IMPACT Aid – 8007 or 8008 Capital 10-4102 X - -
540 Medicaid Reimbursement 10-4200 X X X
545 Other Federal Grant Revenue – Passed through State 10-42XX X X X
570 Subtotal – Revenues from Federal Sources X - -
580 Budgeted Fund Balance – Operating Budget 10-303 X X X
600 Withdrawal from Cap. Res. – for Local Share 10-307 X X X
610 Withdrawal from Sale/Lease-back Reserve 10-308 X X X
620 Wdrl from Capital Res. – for Excess Costs & Other Cap. Proj. 10-309 X X X
625 Wdrl from Capital Res. – Transfer to Debt Service Fund 10-317 X X X
630 Withdrawal from Maintenance Reserve 10-310 X X X
640 Withdrawal from Tuition Reserve – for Tuition Adjustment 10-311 X - -
650 Withdrawal from Tuition Reserve – Excess over adjustment 10-311 X - -
660 Withdrawal from Current Expense Emergency Reserve 10-312 X - -
670 Withdrawal from Current Expense Emergency Reserve for Excess 10-312 X - -
672 Withdrawal from IMPACT Aid Reserve - General 10-318 X - -
673 Withdrawal from IMPACT Aid Reserve - Capital 10-319 X - -
677 Withdrawal from Bus Advertising Reserve for Fuel Costs 10-315 X X X
680 Transfers from Other Funds 10-5200 X X X
700 Other Financing Sources 10-5XXX X X X
710 Adjustment for Prior Year Encumbrances X X X
715 Actual Revenues (Over) Under Expenditures X X X
720 Total Operating Budget X X X
Special Revenue Funds
725 Tuition – Preschool 20-1310 X - -
730 Tuition from LEAs – Preschool 20-1320 X - -
735 Interest on Investments 20-1510 X X X
740 Other Revenue from Local Sources 20-1XXX X X X
745 Total Revenues from Local Sources 20-1XXX X X X
Revenues from State Sources:
755 Preschool Education Aid – Prior Year Carryover 20-3218 X - -
760 Preschool Education Aid 20-3218 X - -
765 Other Restricted Entitlements 20-32XX X X X
768 State Grants through Intermediate Sources 20-3700 X X X
770 Total Revenues from State Sources X X X
Revenues from Federal Sources:
775 Title I 20-4411 - 4416 X X X
780 Title II 20-4451 - 4455 X X X
785 Title III 20-4491 - 4494 X X X
790 Title IV 20-4471 - 4474 X X X
800 Title VI 20-4417 - 4418 X X X
805 I.D.E.A. Part B (Handicapped) 20-4420 - 4429 X X X
810 Vocational Education 20-4430 X X X
815 Adult Basic Education 20-4440 X X X
818 Preschool Development Expansion Grant 20-4527 X - -
819 Preschool Development Expansion Grant- Pr Yr C/O 20-4527 X - -
820 Private Industry Council (JTPA) 20-4700 X - X
825 Other 20-4XXX X X X
830 Total Revenues from Federal Sources X X X
835 Transfers from Operating Budget – Preschool Regular 20-5200 X - -
836 Transfers from Operating Budget – Preschool Inclusion 20-5200 X - -
840 Total Grants And Entitlements X X X
Debt Service
845 Transfers from Other Funds 40-5200 X - -
850 Other Financing Sources 40-5XXX X - -
855 Transfers from Capital Reserve 40-5210 X - -
35
Line
Number
Line Description
Account Number Reg SS Voc
Revenues from Local Sources:
860 Local Tax Levy 40-1210 X - -
861 Local Tax Levy – Pre-Merger Debt 40-1210 X - -
862 Local Tax Levy – Repayment of CDL 40-1210 X - -
865 Interest on Investments 40-1510 X - -
870 Other Miscellaneous 40-1XXX X - -
875 Total Miscellaneous 40-1XXX X - -
880 Interest Earned on Debt Service Reserve 40-1XXX X - -
885 Total Revenues from Local Sources X - -
Revenues from State Sources:
890 Debt Service Aid Type II 40-3160 X - -
892 Budgeted Fund Balance 40-303 X - -
894 Withdrawal from Debt Service Reserve 40-313 X - -
895 Total Local Repayment of Debt X - -
930 Actual Revenues (Over) Under Expenditures X - -
935 Total Repayment of Debt X - -
1000 Total Revenues/Sources X X X
36
ii. Appropriations
Data entry for some appropriations lines will be performed on the other pages, and will
flow to the appropriations screen. This eliminates the need to enter the data in multiple
screens. These are the reports which have data entry that will flow to the appropriations
screen:
• Recapitulation of Balances – all surplus and reserve activity is to be entered on the
Recap of Balances screen, and will flow to the appropriations screen.
• Capital Projects and Reserve –fund 12 capital projects activity is to be entered on the
Capital Projects Detailed Budget screen under the Budget tab, and will flow to the
appropriation screen.
• Preschool Education Aid – fund 20 Preschool program activity from the Division of
Early Childhood approved budget is to be entered on the Preschool Education Aid
screen, and will flow to the appropriations screen.
When a line is a total line or when data for the entire line is pulled from another form, the
line is highlighted in green, and no data entry is allowed. If data entry for only 2018-19 is
pulled from another form, the line will not be highlighted. For lines where data entry is
pulled from another form, the SubTitle column describes where the data entry is
performed.
On the appropriations screen, the account list has been divided with page-breaks. This is
to keep the load time of the page to a shorter time frame. The screen will originally load
the first 200 lines applicable to your operating type. To move to the next set of lines, use
the page number links at the bottom of the screen. Be sure to save your data before
moving to the next page.
On the appropriations screen, there are functions at the top of the screen to hide or show
columns. This can be used to customize the view of the screen for data entry or for
export. In the “click to hide column” function, select in the drop-down box the column
you wish to hide from view, then click on “click to hide column”. The selected column
will no longer display on the screen. Users may do this for multiple columns. Columns
hidden using this function will not be included in the files created using the Export
PDF/Excel button.
If you have hidden a column and wish to view it again, in the “click to show column”
function, select in the drop-down box the column you wish to show, then click on “click
to show column”. The selected column will now display.
There is also a function at the top of the screen to go to a specific line number. In the box
next to “click to show row” enter the appropriation line number you wish to go to, then
click on “click to show row.” The line you entered will be highlighted in yellow in the
view screen. Do not hit the “enter” key from the line number cell in this function.
This will exit the user from the program. If the line entered is not in the range on the
current screen, an on-screen message will show “The line number does not exist.” Make
sure the line number entered is included in the range shown at the top of the screen.
Description of Columns included on the appropriations screen:
37
1. Line # - This is the line number of the account. (no entry allowed)
2. Title – This is the name of the account. (no entry allowed)
3. SubTitle – This is a description of the cost center in which this line is included.
Notes are included in this column for lines where data entry is performed on different
screens. (no entry allowed)
4. Account – This is the account number based on the Chart of Accounts. (no entry
allowed)
5. Sum To Line – This is the subtotal line into which this detail line will add. (no entry
allowed)
6. 2016-17 – Preloaded into this column is the Audsum data submitted by the district
auditor and certified by the district. (no entry allowed)
7. 2017-18 – Preloaded into this column is the district’s original 2017-18 budget
submitted to the NJDOE. This data must be updated to reflect revisions as of
February 1, and include the appropriation details of prior year encumbrances in
current year.
8. 2018-19 – This column must be completed for the projected budget.
9. Difference - This is the dollar increase or decrease from 2017-18 to 2018-19. (no
entry allowed)
10. Difference % - This is the percentage increase or decrease from 2017-18 to 2018-19.
(no entry allowed)
11. Explanation (applicable only to advertised lines) – This column is available for
districts to explain fluctuations in the budget or entries on the advertised lines. On the
appropriations screen, the Explanation column is open for appropriation lines at the
advertised level (just the subtotal lines). Explanations of fluctuations greater than 4%
(positive or negative) should be explained.
Note: Scroll bars on the appropriations screen.
There is one set of scroll bars for the entire window, and another set on the inset-box
for the details of the appropriations. As you navigate the screen, make sure you are
using the scroll bar for the level at which you want to move.
The appropriations page has a button which allows export of the appropriations data to
PDF or to Excel. The button will open a separate window which lists all of the
appropriations lines in one list, and has two buttons at the bottom of the page.
38
Districts should refer to the chart of accounts and minimum outline, posted at NJDOE
School Finance, for the proper classification of expenditures. Appendix C to these
guidelines provides a brief summary of the types of expenditures that would be recorded
under each program/function.
A grid of the possible expenditure lines for the 2018-19 budget and their applicability to the
three budget types (regular, special services, and vocational) follows this section in the
Detailed Appropriations Grid. The grid also has columns for regular, special services, and
vocational districts. An “X” in the column that relates to that district type indicates the line
is available for entry. The optional allocated employee benefits accounts lines are noted in
the grid as “O”. The grid also contains a column to indicate the lines included in the
Advertised File for Newspapers. An “X” in this column indicates that the line is included
in the advertised report.
The budget program will allow entry only in the 2017-18 column and the 2018-19 column
for those lines comprising the minimum outline and the optional lines for the allocation of
employee benefits to the function level.
The 2016-17 actual amounts in the appropriations tab will be automatically loaded by the
NJDOE. Data entry is not permitted in the 2016-17 column and corrections to the
amounts require the resubmission of the district’s Audsum, and certification in the
Audsum program.
The 2017-18 budget information on file with the NJDOE is preloaded into the 2017-18
column of the budget. Districts must update the appropriation amounts to represent the
current year budget with revisions as of February 1, 2018, including the rollover of 2016-
17 encumbrances to the 2016-17 budget. As with the Report of the Board Secretary, the
individual appropriation lines must be adjusted.
Employee Health Benefit Appropriations
Health care costs budgeted in appropriations object 270 should be recorded net of required
employee withholding. See the Supporting Documentation section under Employee Health
Benefits in Section III-E for a sample of the report. The employee benefits supporting
documentation item collects the total amount of employee withholding for health benefits
costs in each budget year. The amount of withholding from data entry is combined with the
district budgeted health benefit costs to disclose the total amount of employee health
benefits at the bottom of the Employee Benefits Summary Comparison Report.
Payments to employees in lieu of health benefits coverage should not be recorded as health
benefits costs. These payments should be recorded in object 290 “other employee
benefits”.
Unused Vacation Payments to Terminated/Retired Staff
Payments for unused vacation time are budgeted and recorded in object code 199. Lines
are included in all cost centers in the budget software for the appropriation of these
payments when the amount to actually be paid during the fiscal year is known, or
reasonably estimable, at budget time. Actual payments made during the year are to be
39
posted to the object code 199. These lines are also necessary for the NJDOE to comply
with directives issued by the USDOE regarding the computation of Indirect Cost rates.
Note that if the unused vacation time payments are made as part of a mass severance
package offered to a group of employees under certain programs approved by the Division
of Pensions and Benefits, those payments are budgeted and recorded on line number 71226,
account 11-000-291-298; not on the individual program lines.
Unused Sick Payments to Terminated/Retired Staff
Payments for unused sick time are budgeted and recorded in unallocated/allocated lines,
“Unused Sick Payment to Terminated/Retired Staff” in object code 299. Lines are included
in all the unallocated/allocated employee benefits cost centers in the budget software for the
appropriation of these payments when known or reasonably estimable. Actual payments
made during the year are to be posted to object code 299. The lines are also necessary for
the NJDOE to comply with directives issued by the USDOE regarding the computation of
Indirect Cost rates.
Note that if the unused sick time payments are made as part of a mass severance package
offered to a group of employees under certain programs approved by the Division of
Pensions and Benefits, those payments are budgeted and recorded on line 71225, account
11-000-291-297, not on the individual program lines in object code 299.
Fuel Costs Funded by Advertising Revenues
The board of education of any school district may, pursuant to N.J.S.A. 18A:39-31, enter
into a contract for the sale of advertising space on the exterior sides of school buses owned
or leased by the school district, subject to prohibited items in the statute and any other
products or services the board deems inappropriate. In the event that a board of education
enters into a contract for the sale of advertising space on the exterior sides of school buses,
50 percent of any revenue generated by the sale shall be used by the board to offset the fuel
costs of providing pupil transportation services, and the remaining 50 percent of the
revenue shall be used to support any programs and services the board may deem
appropriate. To track the fuel expenses for pupil transportation services which are offset by
the advertising fees, appropriation line 52450 (account number 11-000-270-626) will be
used in the detailed appropriations.
Tuition
Posted on the NJDOE website at NJDOE School Finance are worksheets for calculating the
amounts to be recorded for tuition. Tuition adjustments related to the certification of prior
year estimated tuition rates are still shown in the budget of the sending district as an
adjustment of the current year budgeted tuition appropriations and should not be recorded
as miscellaneous income.
Transfer to Charter Schools
Line number 84000 is used to record transfer of funds to charter schools. The amount of
the estimated transfer is provided to districts in the State Aid notifications. With the release
of State Aid after the Governor’s budget address, the amount of estimated charter school
transfers will be loaded onto line 84000 by the NJDOE. After the amount is loaded, the
line will be left open to allow data entry of any district-initiated change in the estimated
40
amounts before the budget is due. Questions regarding the amounts of estimated charter
school transfers should be sent to [email protected].
Repayment of State Aid Loans
For districts that received advance State Aid payments from the NJDOE pursuant to
N.J.S.A. 18A:7A-56, the deductions from State Aid for repayment in years 2 through 10
should be recorded on line 45031, account 11-000-230-181, “Repayment of Principal –
NJDOE Loan” and any interest should be recorded on line 45032, account 11-000-230-182,
“Interest Expense – NJDOE Loan”.
Preschool Development Expansion Grant (Fund 20)
Lines 88300 through 88395, accounts 20-220-XXX-XXX, are used to record the budgeted
amounts for federal Preschool Development Expansion Grants. These lines are used to
record the federal grant awarded to districts based on the number of regular education 4-
year-old students at or below 200% of the poverty level. Amounts to be recorded on these
lines are the amounts in the planning budgets approved by the Division of Early Childhood.
Additional information on this grant can be found on the web at US DOE.
(New section in 2018-19) - Additional 2017-18 State Aid:
For districts that received additional 2017-18 state aid in July 2017, the budget will need to
be recorded based on the district resolution.
• Any district that elected to use the additional state aid to reduce tax levy in 2017-18
must revise the middle column of the 2018-19 budgeted revenues to reflect the
additional aid and the reduced levy.
• Any district that elected to use the additional state aid in 2017-18 to increase the
budgeted appropriations must record the increase to the preloaded middle column of
the 2018-19 budget revenues and appropriations to reflect the additional budgeted
amounts.
• Any district that elected to defer the appropriation of the additional state aid to 2018-
19 must include the additional state aid revenue amount in the Recapitulation of
Balances section of the 2018-19 budget on line 6 as Additional Balance Anticipated
17-18 during FY 2018; on line 3 of the 2018-19 column as Budgeted Withdrawal
from Unassigned; and detailed in the appropriations in the 2018-19 column of the
Appropriations screen.
For districts with a reduction in 2017-18 state aid in July 2017, then there is nothing to
reflect in the budget. District actual aid and costs reported in the accounting records will be
different from the original budget certified for taxes.
Refer to the guidance on 2017-18 revised state aid for further details on the 2017-18
additional state aid.
Coding Appropriations Using the Chart of Accounts Revised 2017-18 Edition,
Effective July 1, 2017
The Chart of Accounts (COA) provides descriptions of the account classifications
(dimensions) comprising the coding of accounts in New Jersey school financial operations.
The 2017-18 COA was updated and released in August, 2017, effective for fiscal years
beginning July 1, 2017. The COA presents definitions of the component dimensions and
41
the type of transactions that would be included in that classification. Appendix A
"Expenditure Account Outline" of the COA lists the minimum level of detail that must be
maintained in a district's chart of accounts for compliance with NJDOE and federal
reporting requirements. The lines of the annual school district budget statement reflect the
minimum outline for general current expense (character class 11), capital outlay (character
class 12), special schools (character class 13), and debt service (fund 40).
The budget statement contains summarized information related to special projects/grants.
The detail reflected in the minimum outline for the special revenue fund (fund 20) must be
maintained in the accounting records of the district for these summarized special projects.
If a district opts to expand beyond the minimum outline in its chart of accounts, there must
be a clear trail from the internal accounting records to the information summarized in the
format of the minimum outline reflected in the budget statement. See the next section for
further detail on expanded coding.
Districts should refer to the chart of accounts and minimum outline, posted at NJDOE
School Finance, for the proper classification of expenditures. Appendix C to these
guidelines provides a brief summary of the types of expenditures that would be recorded
under each program/function.
Expanded Coding
N.J.A.C. 6A:23A-16.10(a)3 states that when a board of education adopts an expanded chart
of accounts, the board shall adopt a policy concerning the controls over appropriations for
line item accounts which exceed the minimum level of detail established pursuant to
N.J.A.C. 6A:23A-16.2(f)1 (the minimum outline). If a district board of education fails to
adopt such a policy, the restrictions regarding over expenditure of funds shall apply to line
item accounts which exceed the minimum level of detail. In cases where expanded coding
is implemented to account for required maintenance or travel related expenditures, the
board may not establish a policy for controls over the appropriations at the minimum
outline level of detail.
The minimum outline contained in Appendix A of The Uniform Minimum Chart of
Accounts for New Jersey Public Schools, Revised 2017-18 Edition, as shown in the
Detailed Appropriations Grid, lists the minimum level of detail that must be maintained in
a district's chart of accounts for compliance with NJDOE and federal reporting
requirements. The minimum outline may be expanded to provide additional information.
However, the monthly report of the board secretary must be prepared in the minimum
outline format. It is important that districts consult with their software vendors to ensure
that the software has the capability of folding any expansions beyond the minimum outline
back into the appropriate line of the board secretary's report.
Expansion may be made by adding digits to the existing dimensions shown in the coding
structure of the minimum outline or by adding dimensions. As mentioned previously, any
expansion beyond the minimum outline must provide a clear trail from the internal
accounting records to the information summarized in the format of the minimum outline
reflected in the budget statement. Software vendors have indicated that the preferred
method of expansion would be to add dimensions at the end of the account code. For
example, a district may want to maintain its budget at the building level by adding a
42
location dimension to its account code. This expansion would allow districts to assign
budgetary responsibility to the building or school for those costs which are controllable at
that level. Central administrative or other such costs that are not readily assignable to a
particular location would be coded to a central office location code.
Districts may also wish to add a dimension for a project code to further delineate
expenditure data to track costs by specific programs or objectives beyond the summary
information contained in the minimum outline. The additional dimension could be used to
assign costs that are coded throughout the budget in the required program/function to obtain
a detailed cost record of that program or objective. For instance, the current required
coding of the minimum outline summarizes all regular instruction costs other than teachers’
salaries in program 190. Teachers’ salaries are coded according to summary grade
classifications and are recorded under the applicable program (105-140). This summarized
reporting does not maintain in the accounting system a record of the total instructional costs
either by grade classification or by subject matter/program. Additionally, certain costs that
districts may consider part of the total cost of a program must be coded in
programs/functions elsewhere in the budget, such as the associated employee benefits or
transportation costs for field trips. All supervision of instruction costs are budgeted under
function 221 and all transportation costs are budgeted under function 270. By adding a
project code to the minimum coding structure, a district would be able to extract data
related to the program/project from all the areas of the budget and still be able to report in
the summarized outline form.
Recipients of Preschool funding submit the detail of the budgeted uses of the funds in the
Preschool Education Aid screen under the Budget tab. The budget to actual status of these
appropriations must be maintained in those districts’ accounting records.
Districts with schools preparing blended school based budgets submit the blended resource
school-based budgets. The budget to actual status of these appropriations must be
maintained in those districts’ accounting records. Expanded coding beyond required
maintenance is optional for all other districts. All districts are required to account for
required maintenance expenditures at the school-facility level. As such, a location code is
a required component of the minimum outline for the required maintenance appropriation
account. A list of maintenance categories can be found on the NJDOE website at NJDOE
School Facilities.
Pursuant to N.J.S.A. 18A:11-12(p), districts are required to annually establish a maximum
appropriation amount for travel related expenditures and adhere to that limit. The budget to
actual status of these appropriations must be maintained by all districts to support
adherence to the law. All districts should establish a mechanism to determine compliance
with this provision which can be achieved several ways. The board may establish an
expanded chart of accounts by using a new identifying code for all travel related
expenditures or may maintain spreadsheets outside of the district’s existing accounting
system. This decision is left up to the individual Boards of Education or Boards of Trustees
and not prescribed by the NJDOE.
43
2018-19 Appropriations Grid: Line Description Account Number Reg SS Voc Advertised
Regular Programs – Instruction:
2000 Preschool – Salaries of Teachers 11-105-100-101 X - -
2040 Local Contribution – Transfer to Special Revenue-Regular 11-105-100-935 X - -
2060 Local Contribution – Transfer to Special Revenue- Inclusion 11-105-100-936 X - -
2080 Kindergarten – Salaries of Teachers 11-110-100-101 X - -
2100 Grades 1-5 – Salaries of Teachers 11-120-100-101 X - -
2120 Grades 6-8 – Salaries of Teachers 11-130-100-101 X - -
2140 Grades 9-12 – Salaries of Teachers 11-140-100-101 X - -
2160 Salaries of Teachers 11-140-100-101 - X X
2180 Other Salaries for Instruction 11-140-100-106 - X X
2200 Purchased Professional – Educational Services 11-140-100-320 - X X
2220 Purchased Technical Services 11-140-100-340 - X X
2240 Other Purchased Services (400-500 series) 11-140-100-500 - X X
2260 General Supplies 11-140-100-610 - X X
2280 Textbooks 11-140-100-640 - X X
2300 Other Objects 11-140-100-800 - X X
Regular Programs – Home Instruction: X
2500 Salaries of Teachers 11-150-100-101 X - X
2520 Other Salaries for Instruction 11-150-100-106 X - X
2540 Purchased Professional – Educational Services 11-150-100-320 X - X
2560 Purchased Technical Services 11-150-100-340 X - X
2580 Other Purchased Services (400-500 series) 11-150-100-500 X - X
2600 General Supplies 11-150-100-610 X - X
2620 Textbooks 11-150-100-640 X - X
2640 Other Objects 11-150-100-800 X - X
Regular Programs – Undistributed Instruction:
3000 Other Salaries for Instruction 11-190-100-106 X - -
3005 Unused Vacation Payment to Terminated/Retired Staff 11-1XX-100-199 X X X
3020 Purchased Professional – Educational Services 11-190-100-320 X - -
3040 Purchased Technical Services 11-190-100-340 X - -
3060 Other Purchased Services (400-500 series) 11-190-100-500 X - -
3080 General Supplies 11-190-100-610 X - -
3100 Textbooks 11-190-100-640 X - -
3120 Other Objects 11-190-100-800 X - -
3200 Total Regular Programs – Instruction X - X X
Special Education – Instruction
Cognitive - Mild:
3500 Salaries of Teachers 11-201-100-101 X X -
3520 Other Salaries for Instruction 11-201-100-106 X X -
3525 Unused Vacation Payment to Terminated/Retired Staff 11-201-100-199 X X -
3540 Purchased Professional-Educational Services 11-201-100-320 X X -
3560 Purchased Technical Services 11-201-100-340 X X -
3580 Other Purchased Services (400-500 series) 11-201-100-500 X X -
3600 General Supplies 11-201-100-610 X X -
3620 Textbooks 11-201-100-640 X X -
3640 Other Objects 11-201-100-800 X X -
3660 Total Cognitive – Mild X X -
44
Line Description Account Number Reg SS Voc Advertised
Cognitive – Moderate:
4000 Salaries of Teachers 11-202-100-101 X X -
4020 Other Salaries for Instruction 11-202-100-106 X X -
4025 Unused Vacation Payment to Terminated/Retired Staff 11-202-100-199 X X -
4040 Purchased Professional-Educational Services 11-202-100-320 X X -
4060 Purchased Technical Services 11-202-100-340 X X -
4080 Other Purchased Services (400-500 series) 11-202-100-500 X X -
4100 General Supplies 11-202-100-610 X X -
4120 Textbooks 11-202-100-640 X X -
4140 Other Objects 11-202-100-800 X X -
4160 Total Cognitive – Moderate X X -
Learning and/or Language Disabilities:
4500 Salaries of Teachers 11-204-100-101 X X -
4520 Other Salaries for Instruction 11-204-100-106 X X -
4525 Unused Vacation Payment to Terminated/Retired Staff 11-204-100-199 X X -
4540 Purchased Professional-Educational Services 11-204-100-320 X X -
4560 Purchased Technical Services 11-204-100-340 X X -
4580 Other Purchased Services (400-500 series) 11-204-100-500 X X -
4600 General Supplies 11-204-100-610 X X -
4620 Textbooks 11-204-100-640 X X -
4640 Other Objects 11-204-100-800 X X -
4660 Total Learning and/or Language Disabilities X X -
Visual Impairments:
5000 Salaries of Teachers 11-206-100-101 X X -
5020 Other Salaries for Instruction 11-206-100-106 X X -
5025 Unused Vacation Payment to Terminated/Retired Staff 11-206-100-199 X X -
5040 Purchased Professional-Educational Services 11-206-100-320 X X -
5060 Purchased Technical Services 11-206-100-340 X X -
5080 Other Purchased Services (400-500 series) 11-206-100-500 X X -
5100 General Supplies 11-206-100-610 X X -
5120 Textbooks 11-206-100-640 X X -
5140 Other Objects 11-206-100-800 X X -
5160 Total Visual Impairments X X -
Auditory Impairments:
5500 Salaries of Teachers 11-207-100-101 X X -
5520 Other Salaries for Instruction 11-207-100-106 X X -
5525 Unused Vacation Payment to Terminated/Retired Staff 11-207-100-199 X X -
5540 Purchased Professional-Educational Services 11-207-100-320 X X -
5560 Purchased Technical Services 11-207-100-340 X X -
5580 Other Purchased Services (400-500 series) 11-207-100-500 X X -
5600 General Supplies 11-207-100-610 X X -
5620 Textbooks 11-207-100-640 X X -
5640 Other Objects 11-207-100-800 X X -
5660 Total Auditory Impairments X X -
Behavioral Disabilities:
6000 Salaries of Teachers 11-209-100-101 X X -
6020 Other Salaries for Instruction 11-209-100-106 X X -
6025 Unused Vacation Payment to Terminated/Retired Staff 11-209-100-199 X X -
45
Line Description Account Number Reg SS Voc Advertised
6040 Purchased Professional-Educational Services 11-209-100-320 X X -
6060 Purchased Technical Services 11-209-100-340 X X -
6080 Other Purchased Services (400-500 series) 11-209-100-500 X X -
6100 General Supplies 11-209-100-610 X X -
6120 Textbooks 11-209-100-640 X X -
6140 Other Objects 11-209-100-800 X X -
6160 Total Behavioral Disabilities X X -
Multiple Disabilities:
6500 Salaries of Teachers 11-212-100-101 X X -
6520 Other Salaries for Instruction 11-212-100-106 X X -
6525 Unused Vacation Payment to Terminated/Retired Staff 11-212-100-199 X X -
6540 Purchased Professional-Educational Services 11-212-100-320 X X -
6560 Purchased Technical Services 11-212-100-340 X X -
6580 Other Purchased Services (400-500 series) 11-212-100-500 X X -
6600 General Supplies 11-212-100-610 X X -
6620 Textbooks 11-212-100-640 X X -
6640 Other Objects 11-212-100-800 X X -
6660 Total Multiple Disabilities X X -
Resource Room/Resource Center:
7000 Salaries of Teachers 11-213-100-101 X X X
7020 Other Salaries for Instruction 11-213-100-106 X X X
7025 Unused Vacation Payment to Terminated/Retired Staff 11-213-100-199 X X X
7040 Purchased Professional-Educational Services 11-213-100-320 X X X
7060 Purchased Technical Services 11-213-100-340 X X X
7080 Other Purchased Services (400-500 series) 11-213-100-500 X X X
7100 General Supplies 11-213-100-610 X X X
7120 Textbooks 11-213-100-640 X X X
7140 Other Objects 11-213-100-800 X X X
7160 Total Resource Room/Resource Center X X X
Autism:
7500 Salaries of Teachers 11-214-100-101 X X -
7520 Other Salaries for Instruction 11-214-100-106 X X -
7525 Unused Vacation Payment to Terminated/Retired Staff 11-214-100-199 X X -
7540 Purchased Professional-Educational Services 11-214-100-320 X X -
7560 Purchased Technical Services 11-214-100-340 X X -
7580 Other Purchased Services (400-500 series) 11-214-100-500 X X -
7600 General Supplies 11-214-100-610 X X -
7620 Textbooks 11-214-100-640 X X -
7640 Other Objects 11-214-100-800 X X -
7660 Total Autism X X -
Preschool Disabilities – Part-Time:
8000 Salaries of Teachers 11-215-100-101 X X -
8020 Other Salaries for Instruction 11-215-100-106 X X -
8025 Unused Vacation Payment to Terminated/Retired Staff 11-215-100-199 X X -
8040 Purchased Professional-Educational Services 11-215-100-320 X X -
8060 Purchased Technical Services 11-215-100-340 X X -
8080 Other Purchased Services (400-500 series) 11-215-100-500 X X -
8100 General Supplies 11-215-100-600 X X -
46
Line Description Account Number Reg SS Voc Advertised
8120 Other Objects 11-215-100-800 X X -
8140 Total Preschool Disabilities – Part-Time X X -
Preschool Disabilities – Full-Time:
8500 Salaries of Teachers 11-216-100-101 X X -
8520 Other Salaries for Instruction 11-216-100-106 X X -
8525 Unused Vacation Payment to Terminated/Retired Staff 11-216-100-199 X X -
8540 Purchased Professional-Educational Services 11-216-100-320 X X -
8560 Purchased Technical Services 11-216-100-340 X X -
8580 Other Purchased Services (400-500 series) 11-216-100-500 X X -
8600 General Supplies 11-216-100-600 X X -
8620 Other Objects 11-216-100-800 X X -
8640 Total Preschool Disabilities – Full-Time: X X -
Home Instruction:
9260 Salaries of Teachers 11-219-100-101 X X X
9280 Other Salaries for Instruction 11-219-100-106 X X X
9285 Unused Vacation Payment to Terminated/Retired Staff 11-219-100-199 X X X
9300 Purchased Professional-Educational Services 11-219-100-320 X X X
9320 Purchased Technical Services 11-219-100-340 X X X
9340 Other Purchased Services (400-500 series) 11-219-100-500 X X X
9360 General Supplies 11-219-100-610 X X X
9380 Textbooks 11-219-100-640 X X X
9400 Other Objects 11-219-100-800 X X X
9420 Total Home Instruction X X X
Extended School Year:
9500 Salaries of Teachers 11-221-100-101 - X -
9520 Salaries of Supervisors of Instruction 11-221-100-102 - X -
9540 Other Salaries for Instruction 11-221-100-106 - X -
9545 Unused Vacation Payment to Terminated/Retired Staff 11-221-100-199 - X -
9560 Purchased Professional-Educational Services 11-221-100-320 - X -
9580 Purchased Technical Services 11-221-100-340 - X -
9600 Other Purchased Services (400-500 series) 11-221-100-500 - X -
9620 General Supplies 11-221-100-610 - X -
9640 Textbooks 11-221-100-640 - X -
9660 Other Objects 11-221-100-800 - X -
9680 Total Extended School Year - X -
Cognitive – Severe:
10000 Salaries of Teachers 11-222-100-101 X X -
10020 Other Salaries for Instruction 11-222-100-106 X X -
10025 Unused Vacation Payment to Terminated/Retired Staff 11-222-100-199 X X -
10040 Purchased Professional-Educational Services 11-222-100-320 X X -
10060 Purchased Technical Services 11-222-100-340 X X -
10080 Other Purchased Services (400-500 series) 11-222-100-500 X X -
10100 General Supplies 11-222-100-610 X X -
10120 Textbooks 11-222-100-640 X X -
10140 Other Objects 11-222-100-800 X X -
10150 Total Cognitive – Severe X X -
10300 Total Special Education – Instruction X X X X
Basic Skills/Remedial:
47
Line Description Account Number Reg SS Voc Advertised
11000 Salaries of Teachers 11-230-100-101 X - X
11020 Other Salaries for Instruction 11-230-100-106 X - X
11025 Unused Vacation Payment to Terminated/Retired Staff 11-230-100-199 X - X
11040 Purchased Professional-Education Services 11-230-100-320 X - X
11060 Purchased Technical Services 11-230-100-340 X - X
11080 Other Purchased Services (400-500 series) 11-230-100-500 X - X
11100 General Supplies 11-230-100-610 X - X
11120 Textbooks 11-230-100-640 X - X
11140 Other Objects 11-230-100-800 X - X
11160 Total Basic Skills/Remedial – Instruction X - X X
Bilingual Education – Instruction:
12000 Salaries of Teachers 11-240-100-101 X - X
12020 Other Salaries for Instruction 11-240-100-106 X - X
12025 Unused Vacation Payment to Terminated/Retired Staff 11-240-100-199 X - X
12040 Purchased Professional-Education Services 11-240-100-320 X - X
12060 Purchased Technical Services 11-240-100-340 X - X
12080 Other Purchased Services (400-500 series) 11-240-100-500 X - X
12100 General Supplies 11-240-100-610 X - X
12120 Textbooks 11-240-100-640 X - X
12140 Other Objects 11-240-100-800 X - X
12160 Total Bilingual Education – Instruction X - X X
Vocational Programs – Local – Instruction:
13000 Salaries of Teachers 11-3XX-100-101 X - -
13020 Other Salaries for Instruction 11-3XX-100-106 X - -
13025 Unused Vacation Payment to Terminated/Retired Staff 11-3XX-100-199 X - -
13040 Purchased Professional-Educational Services 11-3XX-100-320 X - -
13060 Purchased Technical Services 11-3XX-100-340 X - -
13080 Other Purchased Services (400-500 series) 11-3XX-100-500 X - -
13100 General Supplies 11-3XX-100-610 X - -
13120 Textbooks 11-3XX-100-640 X - -
13140 Other Objects 11-3XX-100-800 X - -
13160 Total Vocational Programs – Local –Instruction X - - X
Regular Vocational Programs – Instruction:
14000 Salaries of Teachers 11-310-100-101 - - X
14020 Other Salaries for Instruction 11-310-100-106 - - X
14025 Unused Vacation Payment to Terminated/Retired Staff 11-310-100-199 - - X
14040 Purchased Professional-Educational Services 11-310-100-320 - - X
14060 Purchased Technical Services 11-310-100-340 - - X
14080 Other Purchased Services (400-500 series) 11-310-100-500 - - X
14100 General Supplies 11-310-100-610 - - X
14120 Textbooks 11-310-100-640 - - X
14140 Other Objects 11-310-100-800 - - X
14160 Total Regular Vocational Programs – Instruction - - X
Special Vocational Programs – Instruction:
15000 Salaries of Teachers 11-320-100-101 - - X
15020 Other Salaries for Instruction 11-320-100-106 - - X
15025 Unused Vacation Payment to Terminated/Retired Staff 11-320-100-199 - - X
15040 Purchased Professional-Educational Services 11-320-100-320 - - X
48
Line Description Account Number Reg SS Voc Advertised
15060 Purchased Technical Services 11-320-100-340 - - X
15080 Other Purchased Services (400-500 series) 11-320-100-500 - - X
15100 General Supplies 11-320-100-610 - - X
15120 Textbooks 11-320-100-640 - - X
15140 Other Objects 11-320-100-800 - - X
15160 Total Special Vocational Programs – Instruction - - X
15180 Total Vocational Programs - - X X
School-Sponsored Co/Extra Curricular Activities-Instruction:
17000 Salaries 11-401-100-100 X X X
17005 Unused Vacation Payment to Terminated/Retired Staff 11-401-100-199 X X X
17020 Purchased Services (300-500 series) 11-401-100-500 X X X
17040 Supplies and Materials 11-401-100-600 X X X
17060 Other Objects 11-401-100-800 X X X
17080 Transfers to Cover Deficit (Agency Funds) 11-401-100-930 X X X
17100 Total School-Sponsored Co/Extra Curricular Activities – Instruction X X X X
School-Sponsored Athletics – Instruction:
17500 Salaries 11-402-100-100 X X X
17505 Unused Vacation Payment to Terminated/Retired Staff 11-402-100-199 X X X
17520 Purchased Services (300-500 series) 11-402-100-500 X X X
17540 Supplies and Materials 11-402-100-600 X X X
17560 Other Objects 11-402-100-800 X X X
17580 Transfers to Cover Deficit (Agency Funds) 11-402-100-930 X X X
17600 Total School-Sponsored Athletics – Instruction X X X X
Before/After School Programs – Instruction:
19000 Salaries of Teachers 11-421-100-101 X - -
19020 Other Salaries of Instruction 11-421-100-106 X - -
19040 Salaries of Teacher Tutors 11-421-100-178 X - -
19060 Salaries of Reading Specialists 11-421-100-179 X - -
19065 Unused Vacation Payment to Terminated/Retired Staff 11-421-100-199 X - -
19080 Purchased Professional & Technical Services 11-421-100-300 X - -
19100 Other Purchased Services (400-500 series) 11-421-100-500 X - -
19120 Supplies and Materials 11-421-100-600 X - -
19140 Other Objects 11-421-100-800 X - -
19160 Total Before/After School Programs – Instruction X - -
Before/After School Programs – Support Svcs:
19500 Salaries 11-421-200-100 X - -
19505 Unused Vacation Payment to Terminated/Retired Staff 11-421-200-199 X - -
19520 Purchased Professional and Technical Services 11-421-200-300 X - -
19540 Purchased Services (400-500 series) 11-421-200-500 X - -
19560 Supplies and Materials 11-421-200-600 X - -
19580 Other Objects 11-421-200-800 X - -
19600 Total Before/After School Programs – Support Svcs X - -
19620 Total Before/After School Programs X - - X
Summer School – Instruction:
20000 Salaries of Teachers 11-422-100-101 X - -
20020 Other Salaries of Instruction 11-422-100-106 X - -
20040 Salaries of Teacher Tutors 11-422-100-178 X - -
20060 Salaries of Reading Specialists 11-422-100-179 X - -
49
Line Description Account Number Reg SS Voc Advertised
20065 Unused Vacation Payment to Terminated/Retired Staff 11-422-100-199 X - -
20080 Purchased Professional & Technical Services 11-422-100-300 X - -
20100 Other Purchased Services (400-500 series) 11-422-100-500 X - -
20120 General Supplies 11-422-100-610 X - -
20140 Textbooks 11-422-100-640 X - -
20160 Other Objects 11-422-100-800 X - -
20180 Total Summer School – Instruction X - -
Summer School – Support Services:
20500 Salaries 11-422-200-100 X - -
20505 Unused Vacation Payment to Terminated/Retired Staff 11-422-200-199 X - -
20520 Purchased Professional and Technical Services 11-422-200-300 X - -
20540 Purchased Services (400-500 series) 11-422-200-500 X - -
20560 Supplies and Materials 11-422-200-600 X - -
20580 Other Objects 11-422-200-800 X - -
20600 Total Summer School – Support Services X - -
20620 Total Summer School X - - X
Instructional Alternative Ed Program – Instruction:
21000 Salaries of Teachers 11-423-100-101 X - -
21020 Other Salaries of Instruction 11-423-100-106 X - -
21040 Salaries of Teacher Tutors 11-423-100-178 X - -
21060 Salaries of Reading Specialists 11-423-100-179 X - -
21065 Unused Vacation Payment to Terminated/Retired Staff 11-423-100-199 X - -
21080 Purchased Professional & Technical Services 11-423-100-300 X - -
21100 Other Purchased Services (400-500 series) 11-423-100-500 X - -
21120 General Supplies 11-423-100-610 X - -
21140 Textbooks 11-423-100-640 X - -
21160 Other Objects 11-423-100-800 X - -
21180 Total Instructional Alternative Ed Prog – Instruction X - -
Instructional Alternative Ed Prog – Support Svcs:
21500 Salaries 11-423-200-100 X - -
21505 Unused Vacation Payment to Terminated/Retired Staff 11-423-200-199 X - -
21520 Purchased Professional and Technical Services 11-423-200-300 X - -
21540 Purchased Services (400-500 series) 11-423-200-500 X - -
21560 Supplies and Materials 11-423-200-600 X - -
21580 Other Objects 11-423-200-800 X - -
21600 Total Instructional Alternative Education Program–Support Svcs X - -
21620 Total Instructional Alternative Education Program X - - X
Other Supplemental/At-Risk Programs– Instruction:
22000 Salaries of Teachers 11-424-100-101 X - -
22020 Other Salaries of Instruction 11-424-100-106 X - -
22040 Salaries of Teacher Tutors 11-424-100-178 X - -
22060 Salaries of Reading Specialists 11-424-100-179 X - -
22065 Unused Vacation Payment to Terminated/Retired Staff 11-424-100-199 X - -
22080 Purchased Professional & Technical Services 11-424-100-300 X - -
22100 Other Purchased Services (400-500 series) 11-424-100-500 X - -
22120 General Supplies 11-424-100-610 X - -
22140 Textbooks 11-424-100-640 X - -
22160 Other Objects 11-424-100-800 X - -
50
Line Description Account Number Reg SS Voc Advertised
22180 Total Other Supplemental/At-Risk Programs– Instr. X - -
Other Supplemental/At-Risk Prog – Support Svcs:
22500 Salaries 11-424-200-100 X - -
22505 Unused Vacation Payment to Terminated/Retired Staff 11-424-200-199 X - -
22520 Purchased Professional and Technical Services 11-424-200-300 X - -
22540 Purchased Services (400-500 series) 11-424-200-500 X - -
22560 Supplies and Materials 11-424-200-600 X - -
22580 Other Objects 11-424-200-800 X - -
22600 Total Other Supplemental/At-Risk Prog – Support Svcs X - -
22620 Total Other Supplemental/At-Risk Programs X - - X
Other Alternative Ed Program – Instruction:
23000 Salaries of Teachers 11-425-100-101 X - -
23020 Other Salaries of Instruction 11-425-100-106 X - -
23040 Salaries of Teacher Tutors 11-425-100-178 X - -
23060 Salaries of Reading Specialists 11-425-100-179 X - -
23065 Unused Vacation Payment to Terminated/Retired Staff 11-425-100-199 X - -
23080 Purchased Professional & Technical Services 11-425-100-300 X - -
23100 Other Purchased Services (400-500 series) 11-425-100-500 X - -
23120 General Supplies 11-425-100-610 X - -
23140 Textbooks 11-425-100-640 X - -
23160 Other Objects 11-425-100-800 X - -
23180 Total Other Alternative Ed Prog – Instruction X - -
Other Alternative Ed Prog – Support Svcs:
23500 Salaries 11-425-200-100 X - -
23505 Unused Vacation Payment to Terminated/Retired Staff 11-425-200-199 X - -
23520 Purchased Professional and Technical Services 11-425-200-300 X - -
23540 Purchased Services (400-500 series) 11-425-200-500 X - -
23560 Supplies and Materials 11-425-200-600 X - -
23580 Other Objects 11-425-200-800 X - -
23600 Total Other Alternative Education Program–Support Svcs X - -
23620 Total Other Alternative Education Program X - - X
Other Instructional Programs – Instruction:
25000 Salaries 11-4XX-100-100 X X X
25005 Unused Vacation Payment to Terminated/Retired Staff 11-4XX-100-199 X X X
25020 Purchased Services (300-500 series) 11-4XX-100-500 X X X
25040 Supplies and Materials 11-4XX-100-600 X X X
25060 Other Objects 11-4XX-100-800 X X X
25080 Transfers to Cover Deficit (Agency Funds) 11-4XX-100-930 X X X
25100 Total Other Instructional Programs – Instruction X X X X
Community Services Programs/Operations:
27000 Salaries 11-800-330-100 X X X
27005 Unused Vacation Payment to Terminated/Retired Staff 11-800-330-199 X X X
27020 Purchased Services (300-500 series) 11-800-330-500 X X X
27040 Supplies and Materials 11-800-330-600 X X X
27060 Other Objects 11-800-330-800 X X X
27080 Transfers to Cover Deficit (Agency Funds) 11-800-330-930 X X X
27100 Total Community Services Programs/Operations X X X X
Undistributed Expenditures – Instruction:
51
Line Description Account Number Reg SS Voc Advertised
29000 Tuition to Other LEAs within the State – Regular 11-000-100-561 X - -
29020 Tuition to Other LEAs within the State – Special 11-000-100-562 X - -
29040 Tuition to County Voc. School District-Regular 11-000-100-563 X - -
29060 Tuition to County Voc. School District-Special 11-000-100-564 X - -
29080 Tuition to CSSD & Regional Day Schools 11-000-100-565 X - -
29100 Tuition to Priv. School for the Disabled W/I State 11-000-100-566 X - -
29120 Tuition to Priv. Sch. Disabled & Other LEAs–Spl, O/S State 11-000-100-567 X - -
29140 Tuition – State Facilities 11-000-100-568 X - -
29160 Tuition – Other 11-000-100-569 X - -
29165 Tuition to Non-resident Renaissance School 11-000-100-570 X - -
29180 Total Undistributed Expenditures – Instruction X - - X
Undistributed Expenditures –Attendance & Social Work:
29500 Salaries 11-000-211-100 X X X
29520 Salaries of Drop-Out Prevention Officer/Coordinators 11-000-211-171 X X X
29540 Salaries of Family Support Teams 11-000-211-172 X X X
29560 Salaries of Family Liaisons/Comm. Parent Inv. Spec. 11-000-211-173 X X X
29580 Salaries of Community/School Coordinators 11-000-211-174 X X X
29585 Unused Vacation Payment to Terminated/Retired Staff 11-000-211-199 X X X
29600 Purchased Professional and Technical Services 11-000-211-300 X X X
29620 Other Purchased Services (400-500-series) 11-000-211-500 X X X
29640 Supplies and Materials 11-000-211-600 X X X
29660 Other Objects 11-000-211-800 X X X
29680 Total Undistributed Expenditures – Attendance & Social Work X X X X
Undistributed Expenditures – Health Services:
30500 Salaries 11-000-213-100 X X X
30520 Salaries of Social Service Coordinators 11-000-213-175 X X X
30525 Unused Vacation Payment to Terminated/Retired Staff 11-000-213-199 X X X
30540 Purchased Professional and Technical Services 11-000-213-300 X X X
30560 Other Purchased Services (400-500 series) 11-000-213-500 X X X
30580 Supplies and Materials 11-000-213-600 X X X
30600 Other Objects 11-000-213-800 X X X
30620 Total Undistributed Expenditures – Health Services X X X X
Undistributed Expenditures –Speech, OT, PT & Related Svcs:
40500 Salaries 11-000-216-100 X X X
40505 Unused Vacation Payment to Terminated/Retired Staff 11-000-216-199 X X X
40520 Purchased Professional – Educational Services 11-000-216-320 X X X
40540 Supplies and Materials 11-000-216-600 X X X
40560 Other Objects 11-000-216-800 X X X
40580 Total Undistributed Expend – Speech, OT, PT & Related Svcs X X X X
Undistributed Expend – Other Supp. Serv. Students – Extra Serv.:
41000 Salaries 11-000-217-100 X X X
41005 Unused Vacation Payment to Terminated/Retired Staff 11-000-217-199 X X X
41020 Purchased Professional – Educational Services 11-000-217-320 X X X
41040 Supplies and Materials 11-000-217-600 X X X
41060 Other Objects 11-000-217-800 X X X
41080 Total Undist. Expend. – Other Supp. Serv. Students – Extra. Serv. X X X X
Undist. Expend. – Guidance:
41500 Salaries of Other Professional Staff 11-000-218-104 X - X
52
Line Description Account Number Reg SS Voc Advertised
41520 Salaries of Secretarial and Clerical Assistants 11-000-218-105 X - X
41540 Other Salaries 11-000-218-110 X - X
41545 Unused Vacation Payment to Terminated/Retired Staff 11-000-218-199 X - X
41560 Purchased Professional – Educational Services 11-000-218-320 X - X
41580 Other Purchased Professional & Technical Services 11-000-218-390 X - X
41600 Other Purchased Services (400-500 series) 11-000-218-500 X - X
41620 Supplies and Materials 11-000-218-600 X - X
41640 Other Objects 11-000-218-800 X - X
41660 Total Undist. Expend. – Guidance X - X X
Undist. Expend. – Child Study Teams:
42000 Salaries of Other Professional Staff 11-000-219-104 X X X
42020 Salaries of Secretarial and Clerical Assistants 11-000-219-105 X X X
42040 Other Salaries 11-000-219-110 X X X
42045 Unused Vacation Payment to Terminated/Retired Staff 11-000-219-199 X X X
42060 Purchased Professional – Educational Services 11-000-219-320 X X X
42080 Other Purchased Professional & Technical Services 11-000-219-390 X X X
42100 Other Purchased Services (400-500 series) 11-000-219-500 X X X
42120 Residential Costs 11-000-219-591 X - -
42140 Misc. Purch. Svc. (400-500 series O/than Resid. Costs) 11-000-219-592 X - -
42160 Supplies and Materials 11-000-219-600 X X X
42180 Other Objects 11-000-219-800 X X X
42200 Total Undist. Expend. – Child Study Teams X X X X
Undist. Expend. – Improvement of Inst. Serv.:
43000 Salaries of Supervisor of Instruction 11-000-221-102 X X X
43020 Salaries of Other Professional Staff 11-000-221-104 X X X
43040 Salaries of Secretarial & Clerical Assist 11-000-221-105 X X X
43060 Other Salaries 11-000-221-110 X X X
43065 Unused Vacation Payment to Terminated/Retired Staff 11-000-221-199 X X X
43080 Salaries of Facilitators, Math & Literacy Coaches 11-000-221-176 X X X
43100 Purchased Prof. – Educational Services 11-000-221-320 X X X
43120 Other Purch. Professional & Technical Services 11-000-221-390 X X X
43140 Other Purch. Services (400-500 series) 11-000-221-500 X X X
43160 Supplies and Materials 11-000-221-600 X X X
43180 Other Objects 11-000-221-800 X X X
43200 Total Undist. Expend. – Improvement of Inst. Serv. X X X X
Undist. Expend. – Edu. Media Serv./Sch. Library:
43500 Salaries 11-000-222-100 X X X
43520 Salaries of Technology Coordinators 11-000-222-177 X X X
43525 Unused Vacation Payment to Terminated/Retired Staff 11-000-222-199 X X X
43540 Purchased Professional and Technical Services 11-000-222-300 X X X
43560 Other Purchased Services (400-500 series) 11-000-222-500 X X X
43580 Supplies and Materials 11-000-222-600 X X X
43600 Other Objects 11-000-222-800 X X X
43620 Total Undist. Expend. – Edu. Media Serv./Sch. Library X X X X
Undist. Expend. – Instructional Staff Training Services:
44000 Salaries of Supervisor of Instruction 11-000-223-102 X X X
44020 Salaries of Other Professional Staff 11-000-223-104 X X X
44040 Salaries of Secretarial & Clerical Assist. 11-000-223-105 X X X
53
Line Description Account Number Reg SS Voc Advertised
44060 Other Salaries 11-000-223-110 X X X
44065 Unused Vacation Payment to Terminated/Retired Staff 11-000-223-199 X X X
44080 Purchased Professional – Educational Services 11-000-223-320 X X X
44100 Other Purch. Professional & Technical Services 11-000-223-390 X X X
44120 Other Purch. Services (400-500 series) 11-000-223-500 X X X
44140 Supplies and Materials 11-000-223-600 X X X
44160 Other Objects 11-000-223-800 X X X
44180 Total Undist. Expend. – Instructional Staff Training Services X X X X
Undist. Expend. – Support Serv. – Gen. Admin.:
45000 Salaries 11-000-230-100 X X X
45020 Salaries of Attorneys 11-000-230-108 X X X
45025 Salaries – Governance Staff (BOE Direct Reports Only) 11-000-230-109 X X X
45030 Salaries of State Monitors 11-000-230-180 X - -
45031 Repayment of Principal – NJDOE Loan 11-000-230-181 X - -
45032 Interest Expense – NJDOE Loan 11-000-230-182 X - -
45035 Unused Vacation Payment to Terminated/Retired Staff 11-000-230-199 X X X
45040 Legal Services 11-000-230-331 X X X
45060 Audit Fees 11-000-230-332 X X X
45070 Expenditure & Internal Control Audit Fees 11-000-230-333 X X X
45080 Architectural/Engineering Services 11-000-230-334 X X X
45100 Other Purchased Professional Services 11-000-230-339 X X X
45120 Purchased Technical Services 11-000-230-340 X X X
45140 Communications/Telephone 11-000-230-530 X X X
45160 BOE Other Purchased Services 11-000-230-585 X X X
45180 Misc Purch Services (400-500 series, O/T 530 & 585) 11-000-230-590 X X X
45200 General Supplies 11-000-230-610 X X X
45220 BOE In-House Training/Meeting Supplies 11-000-230-630 X X X
45240 Judgments against the School District 11-000-230-820 X X X
45241 Affordable Care Act – Employer Shared Responsibility Payments 11-000-230-521 X X X
45242 Affordable Care Act – Information Reporting Penalties 11-000-230-822 X X X
45260 Miscellaneous Expenditures 11-000-230-890 X X X
45280 BOE Membership Dues and Fees 11-000-230-895 X X X
45300 Total Undist. Expend. – Support Serv. – Gen. Admin. X X X X
Undist. Expend. – Support Serv. – School Admin.:
46000 Salaries of Principals/Assistant Principals 11-000-240-103 X X X
46020 Salaries of Other Professional Staff 11-000-240-104 X X X
46040 Salaries of Secretarial and Clerical Assistants 11-000-240-105 X X X
46060 Other Salaries 11-000-240-110 X X X
46065 Unused Vacation Payment to Terminated/Retired Staff 11-000-240-199 X X X
46080 Purchased Professional and Technical Services 11-000-240-300 X X X
46100 Other Purchased Services (400-500 series) 11-000-240-500 X X X
46120 Supplies and Materials 11-000-240-600 X X X
46140 Other Objects 11-000-240-800 X X X
46160 Total Undist. Expend. – Support Serv. – School Admin. X X X X
Undistributed Expenditures – Central Services:
47000 Salaries 11-000-251-100 X X X
47005 Unused Vacation Payment to Terminated/Retired Staff 11-000-251-199 X X X
47020 Purchased Professional Services 11-000-251-330 X X X
54
Line Description Account Number Reg SS Voc Advertised
47025 Purchased Professional Services-Public Relations Costs 11-000-251-335 X X X
47040 Purchased Technical Services 11-000-251-340 X X X
47060 Misc. Purch. Services (400-500 Series, O/T 594) 11-000-251-592 X X X
47080 Sale/Lease-back Payments 11-000-251-594 X X X
47100 Supplies and Materials 11-000-251-600 X X X
47120 Interest on Current Loans 11-000-251-831 X X X
47140 Interest on Lease Purchase Agreements 11-000-251-832 X X X
47160 Interest on Bond Anticipation Notes (BANs) 11-000-251-836 X X X
47180 Other Objects 11-000-251-890 X X X
47190 Shared Service Agreement – County Board of Freeholders 11-000-251-897 - X X
47200 Total Undist. Expend. – Central Services X X X X
Undist. Expend. – Admin. Info. Technology:
47500 Salaries 11-000-252-100 X X X
47505 Unused Vacation Payment to Terminated/Retired Staff 11-000-252-199 X X X
47520 Purchased Professional Services 11-000-252-330 X X X
47540 Purchased Technical Services 11-000-252-340 X X X
47560 Other Purchased Services (400-500 series) 11-000-252-500 X X X
47580 Supplies and Materials 11-000-252-600 X X X
47600 Other Objects 11-000-252-800 X X X
47620 Total Undist. Expend. – Admin. Info. Tech. X X X X
Undist. Expend. – Required Maint. For School Facilities:
48500 Salaries 11-000-261-100 X X X
48505 Unused Vacation Payment to Terminated/Retired Staff 11-000-261-199 X X X
48520 Cleaning, Repair, and Maintenance Services 11-000-261-420 X X X
48530 Lead Testing of Drinking Water 11-000-261-421 X X X
48540 General Supplies 11-000-261-610 X X X
48560 Other Objects 11-000-261-800 X X X
48580 Total Undist. Expend. – Required Maint. For Sch. Facilities X X X
Undist. Extend. – Custodial Services:
49000 Salaries 11-000-262-100 X X X
49020 Salaries of Non-Instructional Aides 11-000-262-107 X X X
49025 Unused Vacation Payment to Terminated/Retired Staff 11-000-262-199 X X X
49040 Purchased Professional and Technical Services 11-000-262-300 X X X
49060 Cleaning, Repair, and Maintenance Svc. 11-000-262-420 X X X
49080 Rental of Land & Bldg. Oth. Than Lease Purch Agreement 11-000-262-441 X X X
49100 Lease Purchase Pymts – Energy Savings Impr Prog 11-000-262-444 X X X
49120 Other Purchased Property Services 11-000-262-490 X X X
49140 Insurance 11-000-262-520 X X X
49160 Miscellaneous Purchased Services 11-000-262-590 X X X
49180 General Supplies 11-000-262-610 X X X
49200 Energy (Natural Gas) 11-000-262-621 X X X
49220 Energy (Electricity) 11-000-262-622 X X X
49240 Energy (Oil) 11-000-262-624 X X X
49260 Energy (Gasoline) 11-000-262-626 X X X
49280 Other Objects 11-000-262-800 X X X
49300 Interest – Energy Savings Impr Prog Bonds 11-000-262-837 X X X
49320 Principal – Energy Savings Impr Prog Bonds 11-000-262-917 X X X
49340 Total Undist. Expend. – Custodial Services X X X
55
Line Description Account Number Reg SS Voc Advertised
Care and Upkeep of Grounds:
50000 Salaries 11-000-263-100 X X X
50005 Unused Vacation Payment to Terminated/Retired Staff 11-000-263-199 X X X
50020 Purchased Professional and Technical Services 11-000-263-300 X X X
50040 Cleaning, Repair, and Maintenance Svc. 11-000-263-420 X X X
50060 General Supplies 11-000-263-610 X X X
50080 Other Objects 11-000-263-800 X X X
50100 Total Care and Upkeep of Grounds X X X
Security:
51000 Salaries 11-000-266-100 X X X
51005 Unused Vacation Payment to Terminated/Retired Staff 11-000-266-199 X X X
51020 Purchased Professional and Technical Services 11-000-266-300 X X X
51040 Cleaning, Repair, and Maintenance Svc. 11-000-266-420 X X X
51060 General Supplies 11-000-266-610 X X X
51080 Other Objects 11-000-266-800 X X X
51100 Total Security X X X
51120 Total Undist. Expend. – Oper. & Maint. Of Plant Serv. X X X X
Undist. Expend. – Student Transportation Serv.:
52000 Salaries of Non-Instructional Aides 11-000-270-107 X - X
52020 Sal. For Pupil Trans (Bet Home & Sch) – Reg. 11-000-270-160 X - X
52040 Sal. For Pupil Trans (Bet Home & Sch) – Sp Ed 11-000-270-161 X - X
52060 Sal. For Pupil Trans (Other than Bet. Home & Sch) 11-000-270-162 X X X
52080 Sal. For Pupil Trans (Bet. Home & Sch) Non-Public 11-000-270-163 X X X
52085 Unused Vacation Payment to Terminated/Retired Staff 11-000-270-199 X X X
52100 Management Fee – ESC & CTSA Trans. Prog. 11-000-270-350 X - X
52120 Other Purchased Prof. and Technical Serv. 11-000-270-390 X X X
52140 Cleaning, Repair, & Maint. Services 11-000-270-420 X X X
52160 Rental Payments – School Buses 11-000-270-442 X X X
52180 Lease Purchase Payments – School Buses 11-000-270-443 X X X
52200 Contract Serv.–Aid in Lieu Pymts–Non-Public Schools 11-000-270-503 X - -
52220 Contract Serv–Aid in Lieu Pymts–Charter Sch Students 11-000-270-504 X - -
52240 Contract Serv–Aid in Lieu Pymts–Choice Sch Students 11-000-270-505 X - -
52245 Contract Serv- Aid in Lieu Pymts-Renaissance Sch 11-000-270-506 X - -
52260 Contract Services (Bet. Home & Sch) –Vendors 11-000-270-511 X - X
52280 Contr Serv (Oth. Than Bet Home & Sch) – Vend 11-000-270-512 X X X
52300 Contr Serv (Bet. Home & Sch) – Joint Agreements 11-000-270-513 X - X
52320 Contract Serv. (Sp Ed Stds) – Vendors 11-000-270-514 X - X
52340 Contract Serv. (Sp Ed Stds) – Joint Agreements 11-000-270-515 X - X
52360 Contract Serv. (Reg. Students) – ESCs & CTSAs 11-000-270-517 X - X
52380 Contract Serv. (Spl. Ed. Students) – ESCs & CTSAs 11-000-270-518 X - X
52400 Misc. Purchased Services – Transportation 11-000-270-593 X X X
52420 General Supplies 11-000-270-610 X X X
52440 Transportation Supplies 11-000-270-615 X X X
52450 Fuel Costs Funded by Advertising Revenue 11-000-270-626 X X X
52460 Other Objects 11-000-270-800 X X X
52480 Total Undist. Expend. – Student Transportation Services X X X X
Allocated Benefits:
Regular Programs – Instruction:
56
Line Description Account Number Reg SS Voc Advertised
53000 Group Insurance 11-1XX-100-210 O - O
53020 Social Security Contribution 11-1XX-100-220 O - O
53040 T.P.A.F. Contributions – ERIP 11-1XX-100-232 O - O
53060 Other Retirement Contributions – PERS 11-1XX-100-241 O - O
53080 Other Retirement Contribution – ERIP 11-1XX-100-242 O - O
53100 Other Retirement Contributions – Deferred PERS Pymt 11-1XX-100-248 O - O
53120 Other Retirement Contribution – Regular 11-1XX-100-249 O - O
53140 Unemployment Compensation 11-1XX-100-250 O - O
53160 Workmen’s Compensation 11-1XX-100-260 O - O
53180 Health Benefits 11-1XX-100-270 O - O
53200 Tuition Reimbursement 11-1XX-100-280 O - O
53220 Other Employee Benefits 11-1XX-100-290 O - O
53225 Unused Sick Payment to Terminated/Retired Staff 11-1XX-100-299 O - O
53240 Total Regular Programs – Instruction O - O
Special Programs – Instruction:
54000 Group Insurance 11-2XX-100-210 O O O
54020 Social Security Contributions 11-2XX-100-220 O O O
54040 T.P.A.F. Contributions – ERIP 11-2XX-100-232 O O O
54060 Other Retirement Contributions – PERS 11-2XX-100-241 O O O
54080 Other Retirement Contribution – ERIP 11-2XX-100-242 O O O
54100 Other Retirement Contributions – Deferred PERS Pymt 11-2XX-100-248 O O O
54120 Other Retirement Contribution – Regular 11-2XX-100-249 O O O
54140 Unemployment Compensation 11-2XX-100-250 O O O
54160 Workmen’s Compensation 11-2XX-100-260 O O O
54180 Health Benefits 11-2XX-100-270 O O O
54200 Tuition Reimbursement 11-2XX-100-280 O O O
54220 Other Employee Benefits 11-2XX-100-290 O O O
54225 Unused Sick Payment to Terminated/Retired Staff 11-2XX-100-299 O O O
54240 Total Special Programs – Instruction O O O
Vocational Programs – Instruction:
55000 Group Insurance 11-3XX-100-210 O - O
55020 Social Security Contributions 11-3XX-100-220 O - O
55040 T.P.A.F. Contributions – ERIP 11-3XX-100-232 O - O
55060 Other Retirement Contributions – PERS 11-3XX-100-241 O - O
55080 Other Retirement Contributions – ERIP 11-3XX-100-242 O - O
55100 Other Retirement Contributions – Deferred PERS Pymt 11-3XX-100-248 O - O
55120 Other Retirement Contributions – Regular 11-3XX-100-249 O - O
55140 Unemployment Compensation 11-3XX-100-250 O - O
55160 Workmen’s Compensation 11-3XX-100-260 O - O
55180 Health Benefits 11-3XX-100-270 O - O
55200 Tuition Reimbursement 11-3XX-100-280 O - O
55220 Other Employee Benefits 11-3XX-100-290 O - O
55225 Unused Sick Payment to Terminated/Retired Staff 11-3XX-100-299 O - O
55240 Total Vocational Programs – Instruction O - O
Other Instructional Programs – Instruction:
56000 Group Insurance 11-4XX-100-210 O O O
56020 Social Security Contributions 11-4XX-100-220 O O O
56040 T.P.A.F. Contributions – ERIP 11-4XX-100-232 O O O
57
Line Description Account Number Reg SS Voc Advertised
56060 Other Retirement Contributions – PERS 11-4XX-100-241 O O O
56080 Other Retirement Contributions – ERIP 11-4XX-100-242 O O O
56100 Other Retirement Contributions – Deferred PERS Pymt 11-4XX-100-248 O O O
56120 Other Retirement Contributions – Regular 11-4XX-100-249 O O O
56140 Unemployment Compensation 11-4XX-100-250 O O O
56160 Workmen’s Compensation 11-4XX-100-260 O O O
56180 Health Benefits 11-4XX-100-270 O O O
56200 Tuition Reimbursement 11-4XX-100-280 O O O
56220 Other Employee Benefits 11-4XX-100-290 O O O
56225 Unused Sick Payment to Terminated/Retired Staff 11-4XX-100-299 O O O
56240 Total Other Instructional Programs – Instruction O O O
Community Services Programs/Operations:
58000 Group Insurance 11-800-330-210 O O O
58020 Social Security Contributions 11-800-330-220 O O O
58040 T.P.A.F. Contributions – ERIP 11-800-330-232 O O O
58060 Other Retirement Contributions – PERS 11-800-330-241 O O O
58080 Other Retirement Contributions – ERIP 11-800-330-242 O O O
58100 Other Retirement Contributions – Deferred PERS Pymt 11-800-330-248 O O O
58120 Other Retirement Contributions – Regular 11-800-330-249 O O O
58140 Unemployment Compensation 11-800-330-250 O O O
58160 Workmen’s Compensation 11-800-330-260 O O O
58180 Health Benefits 11-800-330-270 O O O
58200 Tuition Reimbursement 11-800-330-280 O O O
58220 Other Employee Benefits 11-800-330-290 O O O
58225 Unused Sick Payment to Terminated/Retired Staff 11-800-330-299 O O O
58240 Total Community Services Programs/Operations O O O
Attendance and Social Work Services:
59000 Group Insurance 11-000-211-210 O O O
59020 Social Security Contributions 11-000-211-220 O O O
59040 T.P.A.F. Contributions – ERIP 11-000-211-232 O O O
59060 Other Retirement Contributions – PERS 11-000-211-241 O O O
59080 Other Retirement Contributions – ERIP 11-000-211-242 O O O
59100 Other Retirement Contributions – Deferred PERS Pymt 11-000-211-248 O O O
59120 Other Retirement Contributions – Regular 11-000-211-249 O O O
59140 Unemployment Compensation 11-000-211-250 O O O
59160 Workmen’s Compensation 11-000-211-260 O O O
59180 Health Benefits 11-000-211-270 O O O
58200 Tuition Reimbursement 11-000-211-280 O O O
59220 Other Employee Benefits 11-000-211-290 O O O
59225 Unused Sick Payment to Terminated/Retired Staff 11-000-211-299 O O O
59240 Total Attendance and Social Work Services O O O
Health Services:
59500 Group Insurance 11-000-213-210 O O O
59520 Social Security Contributions 11-000-213-220 O O O
59540 T.P.A.F. Contributions – ERIP 11-000-213-232 O O O
59560 Other Retirement Contributions – PERS 11-000-213-241 O O O
59580 Other Retirement Contributions – ERIP 11-000-213-242 O O O
59600 Other Retirement Contributions – Deferred PERS Pymt 11-000-213-248 O O O
58
Line Description Account Number Reg SS Voc Advertised
59620 Other Retirement Contributions – Regular 11-000-213-249 O O O
59640 Unemployment Compensation 11-000-213-250 O O O
59660 Workmen’s Compensation 11-000-213-260 O O O
59680 Health Benefits 11-000-213-270 O O O
59700 Tuition Reimbursement 11-000-213-280 O O O
59720 Other Employee Benefits 11-000-213-290 O O O
59725 Unused Sick Payment to Terminated/Retired Staff 11-000-213-299 O O O
59740 Total Health Services O O O
Other Supp. Serv.- – Speech, OT, PT & Related Services:
60000 Group Insurance 11-000-216-210 O O O
60020 Social Security Contributions 11-000-216-220 O O O
60040 T.P.A.F. Contributions – ERIP 11-000-216-232 O O O
60060 Other Retirement Contributions – PERS 11-000-216-241 O O O
60080 Other Retirement Contributions – ERIP 11-000-216-242 O O O
60100 Other Retirement Contributions – Deferred PERS Pymt 11-000-216-248 O O O
60120 Other Retirement Contributions – Regular 11-000-216-249 O O O
60140 Unemployment Compensation 11-000-216-250 O O O
60160 Workmen’s Compensation 11-000-216-260 O O O
60180 Health Benefits 11-000-216-270 O O O
60200 Tuition Reimbursement 11-000-216-280 O O O
60220 Other Employee Benefits 11-000-216-290 O O O
60225 Unused Sick Payment to Terminated/Retired Staff 11-000-216-299 O O O
60240 Total Other Supp. Serv. – Speech, OT, PT & Related Services O O O
Other Supp. Serv. – Students- Extraordinary Services:
60500 Group Insurance 11-000-217-210 O O O
60520 Social Security Contributions 11-000-217-220 O O O
60540 T.P.A.F. Contributions – ERIP 11-000-217-232 O O O
60560 Other Retirement Contributions – PERS 11-000-217-241 O O O
60580 Other Retirement Contributions – ERIP 11-000-217-242 O O O
60600 Other Retirement Contributions – Deferred PERS Pymt 11-000-217-248 O O O
60620 Other Retirement Contributions – Regular 11-000-217-249 O O O
60640 Unemployment Compensation 11-000-217-250 O O O
60660 Workmen’s Compensation 11-000-217-260 O O O
60680 Health Benefits 11-000-217-270 O O O
60700 Tuition Reimbursement 11-000-217-280 O O O
60720 Other Employee Benefits 11-000-217-290 O O O
60725 Unused Sick Payment to Terminated/Retired Staff 11-000-217-299 O O O
60740 Total Other Supp. Serv. – Students – Extraordinary Services O O O
Other Supp. Serv. – Guidance:
61000 Group Insurance 11-000-218-210 O - O
61020 Social Security Contributions 11-000-218-220 O - O
61040 T.P.A.F. Contributions – ERIP 11-000-218-232 O - O
61060 Other Retirement Contributions – PERS 11-000-218-241 O - O
61080 Other Retirement Contributions – ERIP 11-000-218-242 O - O
61100 Other Retirement Contributions – Deferred PERS Pymt 11-000-218-248 O - O
61120 Other Retirement Contributions – Regular 11-000-218-249 O - O
61140 Unemployment Compensation 11-000-218-250 O - O
61160 Workmen’s Compensation 11-000-218-260 O - O
59
Line Description Account Number Reg SS Voc Advertised
61180 Health Benefits 11-000-218-270 O - O
61200 Tuition Reimbursement 11-000-218-280 O - O
61220 Other Employee Benefits 11-000-218-290 O - O
61225 Unused Sick Payment to Terminated/Retired Staff 11-000-218-299 O - O
61240 Total Other Supp. Serv. –Guidance
Other Supp. Serv. – Child Study Teams:
61500 Group Insurance 11-000-219-210 O O O
61520 Social Security Contributions 11-000-219-220 O O O
61540 T.P.A.F. Contributions – ERIP 11-000-219-232 O O O
61560 Other Retirement Contributions – PERS 11-000-219-241 O O O
61580 Other Retirement Contributions – ERIP 11-000-219-242 O O O
61600 Other Retirement Contributions – Deferred PERS Pymt 11-000-219-248 O O O
61620 Other Retirement Contributions – Regular 11-000-219-249 O O O
61640 Unemployment Compensation 11-000-219-250 O O O
61660 Workmen’s Compensation 11-000-219-260 O O O
61680 Health Benefits 11-000-219-270 O O O
61700 Tuition Reimbursement 11-000-219-280 O O O
61720 Other Employee Benefits 11-000-219-290 O O O
61725 Unused Sick Payment to Terminated/Retired Staff 11-000-219-299 O O O
61740 Total Other Supp. Serv. – Child Study Teams
Improvement of Instruction Services:
62500 Group Insurance 11-000-221-210 O O O
62520 Social Security Contributions 11-000-221-220 O O O
62540 T.P.A.F. Contributions – ERIP 11-000-221-232 O O O
62560 Other Retirement Contributions – PERS 11-000-221-241 O O O
62580 Other Retirement Contributions – ERIP 11-000-221-242 O O O
62600 Other Retirement Contributions – Deferred PERS Pymt 11-000-221-248 O O O
62620 Other Retirement Contributions – Regular 11-000-221-249 O O O
62640 Unemployment Compensation 11-000-221-250 O O O
62660 Workmen’s Compensation 11-000-221-260 O O O
62680 Health Benefits 11-000-221-270 O O O
62700 Tuition Reimbursement 11-000-221-280 O O O
62720 Other Employee Benefits 11-000-221-290 O O O
62725 Unused Sick Payment to Terminated/Retired Staff 11-000-221-299 O O O
62740 Total Improvement of Instructional Services O O O
Educational Media Services – School Library:
63000 Group Insurance 11-000-222-210 O O O
63020 Social Security Contributions 11-000-222-220 O O O
63040 T.P.A.F. Contributions – ERIP 11-000-222-232 O O O
63060 Other Retirement Contributions – PERS 11-000-222-241 O O O
63080 Other Retirement Contributions – ERIP 11-000-222-242 O O O
63100 Other Retirement Contributions – Deferred PERS Pymt 11-000-222-248 O O O
63120 Other Retirement Contributions – Regular 11-000-222-249 O O O
63140 Unemployment Compensation 11-000-222-250 O O O
63160 Workmen’s Compensation 11-000-222-260 O O O
63180 Health Benefits 11-000-222-270 O O O
63200 Tuition Reimbursement 11-000-222-280 O O O
63220 Other Employee Benefits 11-000-222-290 O O O
60
Line Description Account Number Reg SS Voc Advertised
63225 Unused Sick Payment to Terminated/Retired Staff 11-000-222-299 O O O
63240 Total Educational Media Services – School Library
Instructional Staff Training Services:
63500 Group Insurance 11-000-223-210 O O O
63520 Social Security Contributions 11-000-223-220 O O O
63540 T.P.A.F. Contributions – ERIP 11-000-223-232 O O O
63560 Other Retirement Contributions – PERS 11-000-223-241 O O O
63580 Other Retirement Contributions – ERIP 11-000-223-242 O O O
63600 Other Retirement Contributions – Deferred PERS Pymt 11-000-223-248 O O O
63620 Other Retirement Contributions – Regular 11-000-223-249 O O O
63640 Unemployment Compensation 11-000-223-250 O O O
63660 Workmen’s Compensation 11-000-223-260 O O O
63680 Health Benefits 11-000-223-270 O O O
63700 Tuition Reimbursement 11-000-223-280 O O O
63720 Other Employee Benefits 11-000-223-290 O O O
63725 Unused Sick Payment to Terminated/Retired Staff 11-000-223-299 O O O
63740 Total Instructional Staff Training Services O O O
Support Services – General Administration:
64500 Group Insurance 11-000-230-210 O O O
64520 Social Security Contributions 11-000-230-220 O O O
64540 T.P.A.F. Contributions – ERIP 11-000-230-232 O O O
64560 Other Retirement Contributions – PERS 11-000-230-241 O O O
64580 Other Retirement Contributions – ERIP 11-000-230-242 O O O
64600 Other Retirement Contributions – Deferred PERS Pymt 11-000-230-248 O O O
64620 Other Retirement Contributions – Regular 11-000-230-249 O O O
64640 Unemployment Compensation 11-000-230-250 O O O
64660 Workmen’s Compensation 11-000-230-260 O O O
64680 Health Benefits 11-000-230-270 O O O
64700 Tuition Reimbursement 11-000-230-280 O O O
64720 Other Employee Benefits 11-000-230-290 O O O
64725 Unused Sick Payment to Terminated/Retired Staff 11-000-230-299 O O O
64740 Total Support Services – General Administration O O O
Support Services – School Administration:
65500 Group Insurance 11-000-240-210 O O O
65520 Social Security Contributions 11-000-240-220 O O O
65540 T.P.A.F. Contributions – ERIP 11-000-240-232 O O O
65560 Other Retirement Contributions – PERS 11-000-240-241 O O O
65580 Other Retirement Contributions – ERIP 11-000-240-242 O O O
65600 Other Retirement Contributions – Deferred PERS Pymt 11-000-240-248 O O O
65620 Other Retirement Contributions – Regular 11-000-240-249 O O O
65640 Unemployment Compensation 11-000-240-250 O O O
65660 Workmen’s Compensation 11-000-240-260 O O O
65680 Health Benefits 11-000-240-270 O O O
65700 Tuition Reimbursement 11-000-240-280 O O O
65720 Other Employee Benefits 11-000-240-290 O O O
65725 Unused Sick Payment to Terminated/Retired Staff 11-000-240-299 O O O
65740 Total Support Services – School Administration O O O
Support Services – Central Services:
61
Line Description Account Number Reg SS Voc Advertised
66500 Group Insurance 11-000-251-210 O O O
66520 Social Security Contributions 11-000-251-220 O O O
66540 T.P.A.F. Contributions – ERIP 11-000-251-232 O O O
66560 Other Retirement Contributions – PERS 11-000-251-241 O O O
66580 Other Retirement Contributions – ERIP 11-000-251-242 O O O
66600 Other Retirement Contributions – Deferred PERS Pymt 11-000-251-248 O O O
66620 Other Retirement Contributions – Regular 11-000-251-249 O O O
66640 Unemployment Compensation 11-000-251-250 O O O
66660 Workmen’s Compensation 11-000-251-260 O O O
66680 Health Benefits 11-000-251-270 O O O
66700 Tuition Reimbursement 11-000-251-280 O O O
66720 Other Employee Benefits 11-000-251-290 O O O
66725 Unused Sick Payment to Terminated/Retired Staff 11-000-251-299 O O O
66740 Total Support Services – Central Services O O O
Support Services – Admin. Info. Technology:
67000 Group Insurance 11-000-252-210 O O O
67020 Social Security Contributions 11-000-252-220 O O O
67040 T.P.A.F. Contributions – ERIP 11-000-252-232 O O O
67060 Other Retirement Contributions – PERS 11-000-252-241 O O O
67080 Other Retirement Contributions – ERIP 11-000-252-242 O O O
67100 Other Retirement Contributions – Deferred PERS Pymt 11-000-252-248 O O O
67120 Other Retirement Contributions – Regular 11-000-252-249 O O O
67140 Unemployment Compensation 11-000-252-250 O O O
67160 Workmen’s Compensation 11-000-252-260 O O O
67180 Health Benefits 11-000-252-270 O O O
67200 Tuition Reimbursement 11-000-252-280 O O O
67220 Other Employee Benefits 11-000-252-290 O O O
67225 Unused Sick Payment to Terminated/Retired Staff 11-000-252-299 O O O
67240 Total Support Services – Admin. Info. Tech. O O O
Required Maintenance for School Facilities:
68300 Group Insurance 11-000-261-210 O O O
68305 Social Security Contributions 11-000-261-220 O O O
68310 T.P.A.F. Contributions – ERIP 11-000-261-232 O O O
68315 Other Retirement Contributions – PERS 11-000-261-241 O O O
68320 Other Retirement Contributions – ERIP 11-000-261-242 O O O
68325 Other Retirement Contributions – Deferred PERS Pymt 11-000-261-248 O O O
68330 Other Retirement Contributions – Regular 11-000-261-249 O O O
68335 Unemployment Compensation 11-000-261-250 O O O
68340 Workmen’s Compensation 11-000-261-260 O O O
68345 Health Benefits 11-000-261-270 O O O
68350 Tuition Reimbursement 11-000-261-280 O O O
68355 Other Employee Benefits 11-000-261-290 O O O
68360 Unused Sick Payment to Terminated/Retired Staff 11-000-261-299 O O O
68365 Total Required Maintenance for School Facilities O O O
Custodial Services:
68400 Group Insurance 11-000-262-210 O O O
68405 Social Security Contributions 11-000-262-220 O O O
68410 T.P.A.F. Contributions – ERIP 11-000-262-232 O O O
62
Line Description Account Number Reg SS Voc Advertised
68415 Other Retirement Contributions – PERS 11-000-262-241 O O O
68420 Other Retirement Contributions – ERIP 11-000-262-242 O O O
68425 Other Retirement Contributions – Deferred PERS Pymt 11-000-262-248 O O O
68430 Other Retirement Contributions – Regular 11-000-262-249 O O O
68435 Unemployment Compensation 11-000-262-250 O O O
68440 Workmen’s Compensation 11-000-262-260 O O O
68445 Health Benefits 11-000-262-270 O O O
68450 Tuition Reimbursement 11-000-262-280 O O O
68455 Other Employee Benefits 11-000-262-290 O O O
68460 Unused Sick Payment to Terminated/Retired Staff 11-000-262-299 O O O
68465 Total Custodial Services O O O
Care and Upkeep of Grounds:
68500 Group Insurance 11-000-263-210 O O O
68505 Social Security Contributions 11-000-263-220 O O O
68510 T.P.A.F. Contributions – ERIP 11-000-263-232 O O O
68515 Other Retirement Contributions – PERS 11-000-263-241 O O O
68520 Other Retirement Contributions – ERIP 11-000-263-242 O O O
68525 Other Retirement Contributions – Deferred PERS Pymt 11-000-263-248 O O O
68530 Other Retirement Contributions – Regular 11-000-263-249 O O O
68535 Unemployment Compensation 11-000-263-250 O O O
68540 Workmen’s Compensation 11-000-263-260 O O O
68545 Health Benefits 11-000-263-270 O O O
68550 Tuition Reimbursement 11-000-263-280 O O O
68555 Other Employee Benefits 11-000-263-290 O O O
68560 Unused Sick Payment to Terminated/Retired Staff 11-000-263-299 O O O
68565 Total Care and Upkeep of Grounds O O O
Security:
68600 Group Insurance 11-000-266-210 O O O
68605 Social Security Contributions 11-000-266-220 O O O
68610 T.P.A.F. Contributions – ERIP 11-000-266-232 O O O
68615 Other Retirement Contributions – PERS 11-000-266-241 O O O
68620 Other Retirement Contributions – ERIP 11-000-266-242 O O O
68625 Other Retirement Contributions – Deferred PERS Pymt 11-000-266-248 O O O
68630 Other Retirement Contributions – Regular 11-000-266-249 O O O
68635 Unemployment Compensation 11-000-266-250 O O O
68640 Workmen’s Compensation 11-000-266-260 O O O
68645 Health Benefits 11-000-266-270 O O O
68650 Tuition Reimbursement 11-000-266-280 O O O
68655 Other Employee Benefits 11-000-266-290 O O O
68660 Unused Sick Payment to Terminated/Retired Staff 11-000-266-299 O O O
68665 Total Security O O O
Student Transportation Services:
69000 Group Insurance 11-000-270-210 O O O
69020 Social Security Contributions 11-000-270-220 O O O
69040 T.P.A.F. Contributions – ERIP 11-000-270-232 O O O
69060 Other Retirement Contributions – PERS 11-000-270-241 O O O
69080 Other Retirement Contributions – ERIP 11-000-270-242 O O O
69100 Other Retirement Contributions – Deferred PERS Pymt 11-000-270-248 O O O
63
Line Description Account Number Reg SS Voc Advertised
69120 Other Retirement Contributions – Regular 11-000-270-249 O O O
69140 Unemployment Compensation 11-000-270-250 O O O
69160 Workmen’s Compensation 11-000-270-260 O O O
69180 Health Benefits 11-000-270-270 O O O
69200 Tuition Reimbursement 11-000-270-280 O O O
69220 Other Employee Benefits 11-000-270-290 O O O
69225 Unused Sick Payment to Terminated/Retired Staff 11-000-270-299 O O O
69240 Total Student Transportation Services
Facilities Acquisition & Construction Services:
70000 Group Insurance 11-000-400-210 O O O
70020 Social Security Contributions 11-000-400-220 O O O
70040 T.P.A.F. Contributions – ERIP 11-000-400-232 O O O
70060 Other Retirement Contributions – PERS 11-000-400-241 O O O
70080 Other Retirement Contributions – ERIP 11-000-400-242 O O O
70100 Other Retirement Contributions – Deferred PERS Pymt 11-000-400-248 O O O
70120 Other Retirement Contributions – Regular 11-000-400-249 O O O
70140 Unemployment Compensation 11-000-400-250 O O O
70160 Workmen’s Compensation 11-000-400-260 O O O
70180 Health Benefits 11-000-400-270 O O O
70200 Tuition Reimbursement 11-000-400-280 O O O
70220 Other Employee Benefits 11-000-400-290 O O O
70225 Unused Sick Payment to Terminated/Retired Staff 11-000-400-299 O O O
70240 Total Facilities Acquisition & Construction Services O O O
70260 Total Allocated Benefits O O O
Unallocated Benefits:
71000 Group Insurance 11-000-291-210 X X X
71020 Social Security Contributions 11-000-291-220 X X X
71040 T.P.A.F. Contributions – ERIP 11-000-291-232 X X X
71050 TPAF/PERS – Special Assessments 11-000-291-233 X - -
71060 Other Retirement Contributions – PERS 11-000-291-241 X X X
71080 Other Retirement Contributions – ERIP 11-000-291-242 X X X
71100 Other Retirement Contributions – Deferred PERS Pymt 11-000-291-248 X X X
71120 Other Retirement Contributions – Regular 11-000-291-249 X X X
71140 Unemployment Compensation 11-000-291-250 X X X
71160 Workmen’s Compensation 11-000-291-260 X X X
71180 Health Benefits 11-000-291-270 X X X
71200 Tuition Reimbursement 11-000-291-280 X X X
71220 Other Employee Benefits 11-000-291-290 X X X
71225 Unused Sick Payment to Terminated/Retired Staff – mass
severance
11-000-291-297 X X X
71226 Unused Vacation Payment to Terminated/Retired Staff – mass severance
11-000-291-298 X X X
71227 Unused Sick Payment to Terminated/Retired Staff 11-000-291-299 X X X
71240 Total Unallocated Benefits X X X
71260 Total Personnel Services –Employee Benefits X X X X
Undistributed Expenditures – Food Services:
72000 Transfers to Cover Deficit (Enterprise Fund) 11-000-310-930 X X X
72020 Total Undistributed Expenditures – Food Service X X X X
72120 Transfer of Property Sale Proceeds to Debt Service Reserve 11-000-520-934 X - - X
64
Line Description Account Number Reg SS Voc Advertised
72122 Transfer from General Fund Surplus to Debt Service to Repay CDL
11-000-520-936 X X X X
72140 Total Undistributed Expenditures X X X X
72160 Increase in Sale/Lease-back Reserve 10-605 X X X X
72180 Interest Earned on Maintenance Reserve 10-606 X X X X
72200 Increase in Maintenance Reserve 10-606 X X X X
72220 Increase in Current Expense Emergency Reserve 10-607 X - - X
72240 Interest Earned on Current Exp. Emergency Reserve 10-607 X - - X
72245 Increase in Bus Advertising Reserve for Fuel Costs 10-610 X X X X
72246 Increase in IMPACT Aid Reserve (General) 10-611 X - - X
72247 Increase in IMPACT Aid Reserve (Capital) 10-612 X - - X
72260 Total General Current Expense X X X X
Capital Outlay:
Equipment:
73000 Preschool 12-105-100-730 X - -
73020 Kindergarten 12-110-100-730 X - -
73040 Grades 1-5 12-120-100-730 X - -
73060 Grades 6-8 12-130-100-730 X - -
73080 Grades 9-12 12-140-100-730 X - X
73100 Home Instruction 12-150-100-730 X - X
Special Education – Instruction:
74000 Cognitive – Mild 12-201-100-730 X X -
74020 Cognitive Moderate 12-202-100-730 X X -
74040 Learning and/or Language Disabilities 12-204-100-730 X X -
74060 Visual Impairments 12-206-100-730 X X -
74080 Auditory Impairments 12-207-100-730 X X -
74100 Behavioral Disabilities 12-209-100-730 X X -
74120 Multiple Disabilities 12-212-100-730 X X -
74140 Resource Room/Resource Center 12-213-100-730 X - X
74160 Autism 12-214-100-730 X X -
74180 Preschool Disabilities – Part-Time 12-215-100-730 X X -
74200 Preschool Disabilities – Full-Time 12-216-100-730 X X -
74220 Home Instruction 12-219-100-730 X X X
74240 Extended School Year 12-221-100-730 - X -
74260 Cognitive – Severe 12-222-100-730 X X -
74280 Basic Skills/Remedial – Instruction 12-230-100-730 X - X
74300 Bilingual Education – Instruction 12-240-100-730 X - X
Vocational Programs:
75000 Vocational Programs – Regular Programs 12-310-100-730 - - X
75020 Vocational Programs – Special Programs 12-320-100-730 - - X
75040 Vocational Programs – Local – Instruction 12-3XX-100-730 X - -
75060 At-Risk Programs 12-42X-100-730 X - -
75080 School-Sponsored and Other Instructional Programs 12-4XX-100-730 X X X
Undistributed:
75500 Undistributed Expenditures – Instruction 12-000-100-730 X X X
75520 Undist. Expend. – Support Serv. – Students –Reg. 12-000-210-730 X - X
75540 Undist. Expend. – Support Serv. – Students 12-000-210-730 - X -
75560 Undist. Expend. – Supp Serv. – Related & Extra. 12-000-21X-730 X X X
75580 Undist. Expend. – Support Serv. – Students – Spl. 12-000-219-730 X - X
65
Line Description Account Number Reg SS Voc Advertised
75600 Undist. Expend. – Support Serv. – Inst. Staff 12-000-220-730 X X X
75620 Undistributed Expenditures – Gen. Admin. 12-000-230-730 X X X
75640 Undistributed Expenditures – School Admin. 12-000-240-730 X X X
75660 Undistributed Expenditures – Central Services 12-000-251-730 X X X
75680 Undistributed Expenditures – Admin. Info. Tech. 12-000-252-730 X X X
75700 Undist. Expend. –Required Maint. For School Facilities 12-000-261-730 X X X
75720 Undist. Expend. – Custodial Services 12-000-262-730 X X X
75740 Undist. Expend. – Care and Upkeep of Grounds 12-000-263-730 X X X
75760 Undist. Expend. – Security 12-000-266-730 X X X
75780 Undist. Expend. Student Trans. – Non-Inst. Equip. 12-000-270-732 X X X
75800 School Buses – Regular 12-000-270-733 X - X
75820 School Buses – Special 12-000-270-734 X X X
75840 Undistributed Expenditures – Non-Inst. Serv. 12-000-300-730 X X X
75860 Special Schools (All Programs) 12-XXX-X00-730 X X X
75880 Total Equipment X X X X
Facilities Acquisition and Construction Serv.:
76000 Salaries 12-000-400-100 X X X
76005 Unused Vacation Payment to Terminated/Retired Staff 12-000-400-199 X X X
76020 Legal Services 12-000-400-331 X X X
76040 Architectural/Engineering Services 12-000-400-334 X X X
76060 Other Purchased Prof. and Tech. Services 12-000-400-390 X X X
76080 Construction Services 12-000-400-450 X X X
76100 Supplies and Materials 12-000-400-600 X X X
76120 Land and Improvements 12-000-400-710 X X X
76140 Lease Purchase Agreements – Principal 12-000-400-721 X X X
76160 Bldgs. Other than Lease Purchase Agreements 12-000-400-722 X X X
76180 Infrastructure 12-000-400-780 X X X
76200 Other Objects 12-000-400-800 X X X
76210 Assessment for Debt Service on SDA Funding 12-000-400-896 X X X
76220 Facilities Grant – Transfer to Special Revenue 12-000-400-930 - - X
76240 Capital Outlay – Transfer to Capital Projects 12-000-400-932 X X X
76260 Total Facilities Acquisition and Construction Serv. X X X X
76320 Capital Reserve – Transfer to Capital Projects 12-000-400-931 X X X X
76340 Capital Reserve – Transfer to Debt Service 12-000-400-933 X - - X
76360 Increase in Capital Reserve 10-604 X X X X
76380 Interest Deposit to Capital Reserve 10-604 X X X X
76385 IMPACT Aid Reserve (Capital) – Transfer to Capital Projects 12-000-400-938 X - - X
76400 Total Capital Outlay X X X X
Special Schools:
Post-Secondary Programs – Instruction:
77000 Salaries of Teachers 13-330-100-101 - - X
77020 Other Salaries for Instruction 13-330-100-106 - - X
77025 Unused Vacation Payment to Terminated/Retired Staff 13-330-100-199 - - X
77040 Purchased Professional and Technical Services 13-330-100-300 - - X
77060 Other Purchased Services (400-500 series) 13-330-100-500 - - X
77080 General Supplies 13-330-100-610 - - X
77100 Textbooks 13-330-100-640 - - X
77120 Other Objects 13-330-100-800 - - X
66
Line Description Account Number Reg SS Voc Advertised
77140 Total Post-Secondary Programs – Instruction - - X X
Post-Secondary Programs– Support Services:
77160 Salaries 13-330-200-100 - - X
77165 Unused Vacation Payment to Terminated/Retired Staff 13-330-200-199 - - X
77180 Personnel Services – Employee Benefits 13-330-200-200 - - X
77200 Purchased Professional and Technical Services 13-330-200-300 - - X
77220 Other Purchased Services 13-330-200-500 - - X
77240 Supplies and Materials 13-330-200-600 - - X
77260 Other Objects 13-330-200-800 - - X
77280 Total Post-Secondary Programs – Support Services - - X X
77300 Total Post-Secondary Programs - - X X
Summer School – Instruction:
77500 Salaries of Teachers 13-422-100-101 X X X
77520 Other Salaries for Instruction 13-422-100-106 X X X
77540 Salaries of Teacher Tutors 13-422-100-178 X X X
77560 Salaries of Reading Specialists 13-422-100-179 X X X
77565 Unused Vacation Payment to Terminated/Retired Staff 13-422-100-199 X X X
77580 Purchased Professional and Technical Svc. 13-422-100-300 X X X
77600 Other Purchased Services (400-500 series) 13-422-100-500 X X X
77620 General Supplies 13-422-100-610 X X X
77640 Textbooks 13-422-100-640 X X X
77660 Other Objects 13-422-100-800 X X X
77680 Total Summer School – Instruction X X X X
Summer School – Support Services:
77700 Salaries 13-422-200-100 X X X
77705 Unused Vacation Payment to Terminated/Retired Staff 13-422-200-199 X X X
77720 Personal Services – Employee Benefits 13-422-200-200 X X X
77740 Purchased Professional and Technical Svc. 13-422-200-300 X X X
77760 Other Purchased Services (400-500 series) 13-422-200-500 X X X
77780 Supplies and Materials 13-422-200-600 X X X
77800 Other Objects 13-422-200-800 X X X
77820 Total Summer School – Support Services X X X X
77840 Total Summer School X X X X
Other Special Schools – Instruction:
78000 Salaries of Teachers 13-4XX-100-101 X X X
78020 Other Salaries for Instruction 13-4XX-100-106 X X X
78040 Salaries of Teacher Tutors 13-4XX-100-178 X X X
78060 Salaries of Reading Specialists 13-4XX-100-179 X X X
78065 Unused Vacation Payment to Terminated/Retired Staff 13-4XX-100-199 X X X
78080 Purchased Professional and Technical Svc. 13-4XX-100-300 X X X
78100 Other Purchased Services (400-500 series) 13-4XX-100-500 X X X
78120 General Supplies 13-4XX-100-610 X X X
78140 Textbooks 13-4XX-100-640 X X X
78160 Other Objects 13-4XX-100-800 X X X
78180 Total Other Special Schools – Instruction X X X X
Other Special Schools – Support Services:
78200 Salaries 13-4XX-200-100 X X X
78205 Unused Vacation Payment to Terminated/Retired Staff 13-4XX-200-199 X X X
67
Line Description Account Number Reg SS Voc Advertised
78220 Personnel Services – Employee Benefits 13-4XX-200-200 X X X
78240 Purchased Professional and Technical Svc. 13-4XX-200-300 X X X
78260 Other Purchased Services (400-500 series) 13-4XX-200-500 X X X
78280 Supplies and Materials 13-4XX-200-600 X X X
78300 Other Objects 13-4XX-200-800 X X X
78320 Total Other Special Schools – Support Services X X X X
78340 Total Other Special Schools X X X X
Accred. Even/Adult H.S. Post-Grad. – Inst.:
79000 Salaries of Teachers 13-601-100-101 X - X
79020 Other Salaries for Instruction 13-601-100-106 X - X
79040 Salaries of Teacher Tutors 13-601-100-178 X - X
79060 Salaries of Reading Specialists 13-601-100-179 X - X
79065 Unused Vacation Payment to Terminated/Retired Staff 13-601-100-199 X - X
79080 Purchased Professional and Technical Svc. 13-601-100-300 X - X
79100 Other Purchased Services (400-500 series) 13-601-100-500 X - X
79120 General Supplies 13-601-100-610 X - X
79140 Textbooks 13-601-100-640 X - X
79160 Other Objects 13-601-100-800 X - X
79180 Total Accred. Even/Adult H.S./Post-Grad. Inst. X - X X
Accred. Even/Adult H.S. Post-Grad. Supp. Services:
79500 Salaries 13-601-200-100 X - X
79505 Unused Vacation Payment to Terminated/Retired Staff 13-601-200-199 X - X
79520 Personnel Services – Employee Benefits 13-601-200-200 X - X
79540 Purchased Professional and Technical Svc. 13-601-200-300 X - X
79560 Other Purchased Services (400-500 series) 13-601-200-500 X - X
79580 Supplies and Materials 13-601-200-600 X - X
79600 Other Objects 13-601-200-800 X - X
79620 Total Accred. Even./Adult H.S./Post-Grad. Supp. Service X - X X
79640 Total Accred. Even./Adult H.S./Post-Grad. X - X X
Adult Education –Local – Instruction:
80000 Salaries of Teachers 13-602-100-101 X X X
80020 Other Salaries for Instruction 13-602-100-106 X X X
80040 Salaries of Teacher Tutors 13-602-100-178 X X X
80060 Salaries of Reading Specialists 13-602-100-179 X X X
80065 Unused Vacation Payment to Terminated/Retired Staff 13-602-100-199 X X X
80080 Purchased Professional and Technical Svc. 13-602-100-300 X X X
80100 Other Purchased Services (400-500 series) 13-602-100-500 X X X
80120 General Supplies 13-602-100-610 X X X
80140 Textbooks 13-602-100-640 X X X
80160 Other Objects 13-602-100-800 X X X
80180 Total Adult Education – Local – Instruction X X X X
Adult Education Local – Support Serv.:
80200 Salaries 13-602-200-100 X X X
80205 Unused Vacation Payment to Terminated/Retired Staff 13-602-200-199 X X X
80220 Personnel Services – Employee Benefits 13-602-200-200 X X X
80240 Purchased Professional and Tech. Services 13-602-200-300 X X X
80260 Other Purchased Services (400-500 series) 13-602-200-500 X X X
80280 Supplies and Materials 13-602-200-600 X X X
68
Line Description Account Number Reg SS Voc Advertised
80300 Other Objects 13-602-200-800 X X X
80320 Total Adult Education-Local-Support Serv. X X X X
80340 Total Adult Education – Local X X X X
Vocational Evening-Local-Instruction:
81000 Salaries of Teachers 13-629-100-101 X X X
81020 Other Salaries for Instruction 13-629-100-106 X X X
81040 Salaries of Teacher Tutors 13-629-100-178 X X X
81060 Salaries of Reading Specialists 13-629-100-179 X X X
81065 Unused Vacation Payment to Terminated/Retired Staff 13-629-100-199 X X X
81080 Purchased Professional and Technical Svc. 13-629-100-300 X X X
81100 Other Purchased Services (400-500 series) 13-629-100-500 X X X
81120 General Supplies 13-629-100-610 X X X
81140 Textbooks 13-629-100-640 X X X
81160 Other Objects 13-629-100-800 X X X
81180 Total Vocational Evening-Local Instruction X X X X
Vocational Evening – Local Support Serv.:
81200 Salaries 13-629-200-100 X X X
81205 Unused Vacation Payment to Terminated/Retired Staff 13-629-200-199 X X X
81220 Personnel Services – Employee Benefits 13-629-200-200 X X X
81240 Purchased Professional and Technical Svc. 13-629-200-300 X X X
81260 Other Purchased Services (400-500 series) 13-629-200-500 X X X
81280 Supplies and Materials 13-629-200-600 X X X
81300 Other Objects 13-629-200-800 X X X
81320 Total Vocational Evening-Local-Support Serv. X X X X
81340 Total Vocational Evening –Local X X X X
Even.-Sch. Foreign-Born-Local-Inst.:
82000 Salaries of Teachers 13-631-100-101 X - X
82020 Other Salaries for Instruction 13-631-100-106 X - X
82040 Salaries of Teacher Tutors 13-631-100-178 X - X
82060 Salaries of Reading Specialists 13-631-100-179 X - X
82065 Unused Vacation Payment to Terminated/Retired Staff 13-631-100-199 X - X
82080 Purchased Professional and Technical Svc. 13-631-100-300 X - X
82100 Other Purchased Services (400-500 series) 13-631-100-500 X - X
82120 General Supplies 13-631-100-610 X - X
82140 Textbooks 13-631-100-640 X - X
82160 Other Objects 13-631-100-800 X - X
82180 Total Even.-Sch..-Foreign-Born-Local-Inst. X - X X
Even.-Sch.-Foreign-Born-Local-Sup.Serv.:
82200 Salaries 13-631-200-100 X - X
82205 Unused Vacation Payment to Terminated/Retired Staff 13-631-200-199 X - X
82220 Personnel Services – Employee Benefits 13-631-200-200 X - X
82240 Purchased Professional and Tech. Services 13-631-200-300 X - X
82260 Other Purchased Services (400-500 series) 13-631-200-500 X - X
82280 Supplies and Materials 13-631-200-600 X - X
82300 Other Objects 13-631-200-800 X - X
82320 Total Even.-Sch.-Foreign-Born-Local-Sup. Serv. X - X X
82340 Total Even.-Sch.-Foreign-Born-Local X - X X
Adult Education Assessment Testing Centers:
69
Line Description Account Number Reg SS Voc Advertised
83000 Salaries 13-640-200-100 X - X
83005 Unused Vacation Payment to Terminated/Retired Staff 13-640-200-199 X - X
83020 Supplies and Materials 13-640-200-600 X - X
83040 Other Objects 13-640-200-800 X - X
83060 Total Adult Education Assessment Testing Centers X - X X
83080 Total Special Schools X X X X
84000 Transfer of Funds to Charter Schools 10-000-100-56X X - - X
84005 Transfer of Funds to Resident Renaissance Schools 10-000-100-571 X - - X
84020 General Fund Contrib. to School-based Budget 10-000-520-930 X - - X
84040 Budgeted Increase in Surplus for Tuition Calcs 10-000-550-905 - X X X
84060 General Fund Grand Total X X X X
Special Revenue Funds
84100 Local Projects 20-xxx-xxx-xxx X X X X
State Projects:
Preschool Education Aid:
Instruction:
85000 Salaries of Teachers 20-218-100-101 X - -
85020 Other Salaries for Instruction 20-218-100-106 X - -
85025 Unused Vacation Payment to Terminated/Retired Staff 20-218-100-199 X - -
85030 Purchased Professional-Educational Services 20-218-100-321 X - -
85040 Other Purchased Services (400-500 series) 20-218-100-500 X - -
85060 Tuition to Other LEAs Within State – Regular 20-218-100-561 X - -
85080 General Supplies 20-218-100-600 X - -
85100 Other Objects 20-218-100-800 X - -
85120 Total Instruction X - - X
Support Services:
86000 Salaries of Supervisors of Instruction 20-218-200-102 X - -
86020 Salaries of Program Directors 20-218-200-103 X - -
86040 Salaries of Other Professional Staff 20-218-200-104 X - -
86060 Salaries of Secr. And Clerical Assistants 20-218-200-105 X - -
86080 Other Salaries 20-218-200-110 X - -
86100 Salaries of Community Parent Involvement Spec. 20-218-200-173 X - -
86120 Salaries of Master Teachers 20-218-200-176 X - -
86125 Unused Vacation Payment to Terminated/Retired Staff 20-218-200-199 X - -
86140 Personnel Services – Employee Benefits 20-218-200-200 X - -
86160 Purchased Educ. Services- Contracted Pre-K 20-218-200-321 X - -
86180 Purchased Ed. Svcs – Head Start 20-218-200-325 X - -
86200 Purchased Professional – Educational Services 20-218-200-329 X - -
86220 Other Purchased Professional Services 20-218-200-330 X - -
86240 Cleaning, Repair & Maintenance Services 20-218-200-420 X - -
86260 Rentals 20-218-200-440 X - -
86280 Contr. Trans. Serv. (Bet. Home & Sch) 20-218-200-511 X - -
86300 Contr. Trans. Serv. (Field Trips) 20-218-200-516 X - -
86320 Travel 20-218-200-580 X - -
86330 Miscellaneous Purchased Services 20-218-200-590 X - -
86340 Supplies and Materials 20-218-200-600 X - -
86360 Other Objects 20-218-200-800 X - -
86380 Total Support Services X - - X
70
Line Description Account Number Reg SS Voc Advertised
Facilities Acquisition and Construction Serv.:
87000 Instructional Equipment 20-218-400-731 X - -
87020 Non-instructional Equipment 20-218-400-732 X - -
87040 Total Facilities Acquisition and Construction Serv. X - - X
87060 Contribution to Charter Schools 20-218-100-56X X - - X
87065 Contribution to Renaissance Schools 20-218-100-571 X - - X
87080 Transfer to General Fund 20-218-520-930 X - - X
87100 Total Preschool Education Aid X - - X
Other State Projects:
88000 Nonpublic Textbooks 20-xxx-xxx-xxx X - - X
88020 Nonpublic Auxiliary Services 20-xxx-xxx-xxx X X - X
88040 Nonpublic Handicapped Services 20-xxx-xxx-xxx X X - X
88060 Nonpublic Nursing Services 20-xxx-xxx-xxx X X - X
88080 Nonpublic Technology Initiative 20-xxx-xxx-xxx X X - X
88090 Nonpublic Security Aid 20-xxx-xxx-xxx X X - X
88100 Adult Education 20-xxx-xxx-xxx X - X X
88120 Vocational Education 20-xxx-xxx-xxx X - X X
88140 Other 20-xxx-xxx-xxx X X X X
88160 Contribution to SBB – Other State Projects 20-xxx-520-930 X - - X
88180 Total Other State Projects X X X X
88200 Total State Projects X X X X
Federal Projects:
Preschool Expansion Grant:
Instruction:
88300 Salaries of Teachers 20-220-100-101
88302 Other Salaries for Instruction 20-220-100-106
88304 Other Purchased Services (400-500 series) 20-220-100-500
88306 Tuition to Other LEAs Within State – Regular 20-220-100-561
88308 General Supplies 20-220-100-600
88310 Other Objects 20-220-100-800
88320 Total Preschool Expansion Grant Instruction
Support Services:
88330 Salaries of Supervisors of Instruction 20-220-200-102
88332 Salaries of Program Directors 20-220-200-103
88334 Salaries of Other Professional Staff 20-220-200-104
88336 Salaries of Secr. And Clerical Assistants 20-220-200-105
88338 Other Salaries 20-220-200-110
88340 Salaries of Community Parent Involvement Spec. 20-220-200-173
88342 Salaries of Master Teachers 20-220-200-176
88344 Personnel Services – Employee Benefits 20-220-200-200
88346 Purchased Educ. Services- Contracted Pre-K 20-220-200-321
88348 Purchased Ed. Svcs – Head Start 20-220-200-325
88350 Purchased Professional – Educational Services 20-220-200-329
88352 Other Purchased Professional Services 20-220-200-330
88354 Cleaning, Repair & Maintenance Services 20-220-200-420
88356 Rentals 20-220-200-440
88358 Contr. Trans. Serv. (Bet. Home & Sch) 20-220-200-511
88360 Contr. Trans. Serv. (Field Trips) 20-220-200-516
71
Line Description Account Number Reg SS Voc Advertised
88362 Travel 20-220-200-580
88364 Miscellaneous Purchased Services 20-220-200-590
88366 Supplies and Materials 20-220-200-600
88368 Other Objects 20-220-200-800
88380 Total Preschool Expansion Grant Support Services
Facilities Acquisition and Construction Serv.:
88382 Construction Services 20-220-400-450
88384 Instructional Equipment 20-220-400-731
88386 Noninstructional Equipment 20-220-400-732
88390 Total Facilities Acquisition and Construction Services
88395 Total Preschool Expansion Grant
88500 Title I 20-xxx-xxx-xxx X X X X
88520 Title II 20-xxx-xxx-xxx X X X X
88540 Title III 20-xxx-xxx-xxx X X X X
88560 Title IV 20-xxx-xxx-xxx X X X X
88600 Title VI 20-xxx-xxx-xxx X X X X
88620 I.D.E.A. Part B (Handicapped) 20-xxx-xxx-xxx X X X X
88640 Vocational Education 20-xxx-xxx-xxx X X X X
88660 Adult Education 20-xxx-xxx-xxx X X X X
88680 Private Industry Council (JTPA) 20-xxx-xxx-xxx X - X X
88700 Other 20-xxx-xxx-xxx X X X X
88720 Contribution to SBB – Other Federal Projects 20-xxx-520-930 X - - X
88740 Total Federal Projects X X X X
88760 Total Special Revenue Funds X X X X
Debt Service Funds
Regular Debt Service:
89500 Principal Pymts Comm Approved Lease Purch Agreement 40-701-510-723 X - -
89520 Commissioner Approved Lease Purchase Agreement 40-701-510-833 X - -
89540 Interest on Early Retirement Bonds 40-701-510-835 X - -
89560 Redemption of Principal – Early Retirement Bonds 40-701-510-910 X - -
89585 Interest on Community Disaster Loan (CDL) 40-701-510-837 X - -
89586 Principal on Community Disaster Loan (CDL) 40-701-510-912 X - -
89600 Interest on Bonds 40-701-510-834 X - -
89620 Redemption of Principal 40-701-510-910 X - -
89640 Amounts Paid into Sinking Fund 40-701-510-920 X - -
89660 Total Regular Debt Service X - - X
89940 Increase in Debt Service Reserve 40-608 X - - X
89960 Interest Earned on Debt Service Reserve 40-608 X - - X
89980 Total Debt Service Funds X - - X
90000 Total Expenditures/Appropriations X X X X
iii. Recapitulation of Balances
Completion of the Recapitulation of Balances:
All districts must complete the Recapitulation of Balances. The data entered on the detailed
form will automatically create the Advertised Recapitulation of Balances report which is
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incorporated in the newspaper file and user-friendly budget file. Data entered on this screen
flows to the revenue and appropriation lines for reserve activity.
General Fund (Unassigned) – Rows 1 through 8 - is general fund surplus other than that
restricted for capital reserve, emergency reserve, adult education programs, maintenance,
tuition certification, current expense emergency reserve, IMPACT Aid reserves, or legal
reserve.
General Fund (Restricted) Legal Reserves – Lines 9 through 19 – is used to report that
portion of the general fund surplus which is legally restricted for specific purposes other than
that restricted for capital reserve, emergency reserve, adult education programs, maintenance,
tuition certification, IMPACT Aid reserve, and encumbrances. This would include reserves
established for audited excess surplus, and restricted appropriations such as unspent funds
from separate proposals and unspent advertising fees from school buses. It also includes the
reserve for sale-leaseback of textbooks. In general, funds are legally restricted only when
constraints placed on the use are externally imposed by creditors, grantors, contributors, or
laws or regulations of other governments or imposed by law through constitutional provisions
or enabling legislation. Few items constitute a legal reserve. School districts do not have the
authority to accumulate resources for a potential future liability by setting aside an amount as a
legal reserve.
General Fund (Restricted) Adult Education Reserve – Lines 20 through 25 - is used to
report that portion of the general fund surplus that arose from the excess of receipts and
donations, tuition fees or from any source other than local taxation over the actual cost of the
maintenance and operation of the district’s adult education program. N.J.S.A. 18A:50-6
requires that any surplus generated from the district’s adult education program in a given year
remain in a separate account and for the restricted fund balance to be utilized exclusively for
carrying out a program of adult education during the ensuing year.
General Fund (Restricted) Capital Reserve Account – Lines 26 through 38- is used to
report the restricted general fund balance related to an established capital reserve account
under N.J.S.A. 18A:21-2, N.J.S.A. 18A:7G-31 amended, and N.J.A.C. 6A:23A-14.1. Pursuant
to N.J.S.A. 18A:7F-41, deposits may be made to the capital reserve account by board
resolution at year end of any unanticipated revenue or unexpended line item appropriation or
both. N.J.A.C. 6A:23A-14.3(a) defines year end for the purpose of depositing surplus into
reserve accounts as an amount approved by the district board of education between June 1 and
June 30. Deposits may still be done at budget time. Line 38 is a memo line for the maximum
amount of the reserve.
General Fund (Restricted) Maintenance Reserve Account – Lines 39 through 47 – is used
to report that portion of the general fund surplus, which is legally reserved for maintenance
pursuant to N.J.A.C. 6A:23A-14.2. Pursuant to N.J.S.A. 18A:7F-41, deposits may be made to
the maintenance reserve account by board resolution at year end of any unanticipated revenue
or unexpended line item appropriation or both. N.J.A.C. 6A:23A-14.3(b) defines year end for
the purpose of depositing surplus into reserve accounts as an amount approved by the district
board of education between June 1 and June 30. Deposits may still be done at budget time.
General Fund (Restricted) Tuition Reserve Account – Lines 48 through 52 - is used to
report that portion of the general fund surplus legally restricted at year end for anticipated
tuition adjustments upon certification of rates pursuant to N.J.A.C. 6A:23A-17.1(f)(8). The
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set-aside into a tuition reserve is a year-end activity and only applicable to certification of rates
between formal sending/receiving districts. The maximum amount that may be restricted at
year end during any contract year is 10 percent of the estimated tuition cost. In accordance
with N.J.A.C. 6A:23A-17.1(f)(6) and (7), the certification of tuition rates occurs after two
years. Upon certification of rates in the second year following the contract year, full
appropriation of the applicable year’s reserve must be liquidated; any remaining balance
related to that year must be reserved and budgeted for tax relief. Prior to the second contract
year, monies are not permitted to be withdrawn. Amounts legally reserved at June 30, 2017
will be preloaded from Audsum into Line 52 of the 2016-17 column of Recap and must be
appropriated in the 2018-19 budget certified for taxes. The amount on line 52 in the 2016-17
column may include surplus legally reserved for multiple years. (N/A for county vocational
and special services school districts.)
General Fund (Restricted) Current Expense Emergency Reserve – Lines 53 through 61-
is used to report the emergency reserve account balance. Pursuant to N.J.S.A. 18A:7F-41 and
N.J.A.C. 6A:23A-14.4, a Current Expense Emergency Reserve account may be established by
board resolution to be used to finance unanticipated general fund expenditures required for a
thorough and efficient education. Unanticipated means reasonably unforeseeable and shall not
include additional costs caused by poor planning. The maximum balance permitted at any
time in this reserve is the greater of $250,000 or 1% of the general fund budget not to exceed
one million dollars. Deposits may be made to the emergency reserve account by board
resolution at year end of any unanticipated revenue or unexpended line item appropriation or
both. N.J.A.C. 6A:23A-14.4 defines year end for the purpose of depositing surplus into
reserve accounts as an amount approved by the district board of education between June 1 and
June 30. Deposits may still be done at budget time.
Withdrawals during the budget year require the approval of the Commissioner unless the
withdrawal is necessary to meet an increase in total health costs greater than four percent, or to
finance school security improvements. Entries on line 57 should be reviewed carefully. Line
58 is used to capture the budgeted withdrawal from the emergency reserve that would be
required due to the district exceeding the maximum limit. There is an edit check that line 61 is
not greater than the statutory limit.
Additional guidance regarding the emergency reserve is posted on the NJDOE’s website under
Emergency Reserve Guidance.
(N/A for county vocational and special services school districts.)
General Fund (Restricted) IMPACT Aid Reserve for General Expenses (Sections 8002
and 8003) – Lines 62 through 68 – is used to record reserved federal Impact Aid which was
received under sections 8002 or 8003 of the Elementary and Secondary Education Act of 1965.
Pursuant to N.J.S.A. 18A:7F-41, reserve deposits may be established in the district’s original
budget or by a transfer by two-thirds affirmative vote of the board membership between June 1
and June 30. Withdrawals may be in any subsequent year. Transfers to the reserve account
shall not exceed the total amount of the federal Impact Aid received in the fiscal year. The
board may use the funds in the reserve for general fund, in a manner consistent with federal
law. The total amount of funds on deposit in the reserve shall not be limited. (N/A for county
vocational and special services school districts.)
74
General Fund (Restricted) IMPACT Aid Reserve for Capital Expenses (Sections 8007
and 8008) – Lines 69 through 76 – is used to record reserved federal Impact Aid which was
received under sections 8007 or 8008 of the Elementary and Secondary Education Act of 1965.
Pursuant to N.J.S.A. 18A:7F-41, reserve deposits may be established in the district’s original
budget or by a transfer by two-thirds affirmative vote of the board membership between June 1
and June 30. Withdrawals may be in any subsequent year. Transfers to the reserve account
shall not exceed the total amount of the federal Impact Aid received in the fiscal year. The
board may use the funds in the reserve for capital expenditures, in a manner consistent with
federal law. The total amount of funds on deposit in the reserve shall not be limited. (N/A for
county vocational and special services school districts.)
Debt Service Fund (Unassigned) – Lines 77 through 82 – is used to report the debt service
fund balance. Under N.J.S.A. 18A:24-57 and N.J.A.C. 6A:23A-8.6, any debt service surplus
funds must be appropriated to offset property taxes. There is an edit check to ensure that the
estimated ending balance at June 30, 2018, on line 82, is zero. (N/A for county vocational and
special services school districts.)
Debt Service Fund (Restricted) for Debt Repayment- Lines 83 through 90 - is used by
districts to account for the portion of the proceeds from the sale of district property that the
district has elected to transfer to the debt service fund for the exclusive purpose of reducing
outstanding debt obligations of the district, under N.J.S.A. 18A:7F-41. N.J.A.C. 6A:23A-14.4
defines property as land, buildings and other property that was incidental to the sale of land or
a building. Districts should not anticipate a deposit at budget time unless the proceeds have
been realized. Districts should include the withdrawal at budget time to offset the tax levy.
Deposits may not be made to the reserve account if a district does not have any outstanding
debt. The reserve must be liquidated within the lesser of five years from its inception or the
remaining term on the obligations. Any remaining balance must be used for tax relief. (N/A
for county vocational and special services school districts.)
General Information:
1. The 2016-17 column will be preloaded in the budget software with the information
submitted in the 2016-17 audit summary (Audsum) on file with the NJDOE. Data
entry is not permitted in this column. Only the beginning and ending balances will
show in the 2016-17 column.
2. Corrections to the amounts that are preloaded in the 2016-17 column require the
submission by the public school accountant of a corrected audit summary, and district
certification of the resubmission. All errors must be corrected immediately upon
recognition.
3. Amounts entered into Recapitulation of Balances will flow to the revenues and
appropriations sections of the budget related to budgeted fund balance, deposits and
withdrawals from the reserve accounts. They will also flow to the “Appropriation of
Excess Surplus” calculation under the Budget tab. For the amounts to flow to the
Excess Surplus calculation properly, the 2017-18 column must be completed before the
Appropriation of Excess Surplus screen.
4. The “comments” column is available for districts to explain the amounts entered on the
individual lines. Entry in this column is required for line 29, Increase in Capital
75
Reserve- Designated Deposit, if an amount is entered in the 2018-19 column. A
designation of a capital reserve deposit must be explained.
5. The Recap of Balances information may be exported to PDF or Excel files by selecting
the “Export PDF” or “Export Excel” buttons at the bottom of the screen. All lines in
the report will be exported.
6. GASB Statement Number 54:
Governmental Accounting Standards Board Statement (GASBS) No. 54 requires
districts to first classify fund balance on whether resources are spendable, and then
within the spendable category, on “the extent to which the government is bound to
honor constraints on the specific purposes for which amount in the fund can be spent”
(paragraph 50).
Districts should have a policy regarding cash flow as it relates to fund balance.
GASBS No. 54 recognizes that fund balance for a single purchase may come from
multiple sources. For example, a district might use emergency fund balance and
assigned fund balance to complete a single transaction. A flow assumption might be
needed at year end to properly classify the reduction in fund balance at that point in
time. The policy should address the flow assumption (which funds are used first) when
both restricted resources and other resources can be used for the same purpose; and
when committed, assigned, and unassigned resources are to be used, the order in which
outlays are to be allocated among them. GASB No. 54 includes a default ordering
assumption when a purchase comes from multiple sources. If a district does not wish
to use the default order, then the district should adopt a policy which directs the order
of funds to be utilized in transactions that may come from multiple sources.
The NJDOE encourages interested parties to obtain the publication directly from
GASB.
7. Fund Balance Transfers from Enterprise Funds to General Fund:
An activity in which pricing is established at a level designed to recover costs as
referenced by GASBS No. 34, paragraph 67c, would not accumulate fund
balance/retained earnings beyond that required to maintain the activity. Accordingly,
there is no support for transfers of fund balance/retained earnings among enterprise
funds, or from an enterprise fund to the general fund, for this activity type in
governmental GAAP. Furthermore, N.J.A.C. 6A:23A-1.2 provides a similar definition
and regulations over the establishment of enterprise funds. There is no statutory or
regulatory support for transfers from an enterprise fund to the general fund, neither for
the purpose of funding the general operations of the school district, nor to another
enterprise fund for any other purpose.
Regarding the accumulation of fund balance/retained earnings, in general, unless
earmarked for an approved capital improvement or other long-term expenditure
incurred for the sole benefit of the fund, the pricing policies should ensure that fund
balance of an enterprise fund is not excessive.
Please note that pursuant to N.J.A.C. 6A:23A-16.10(e)(3), a district board of education
shall apply deficits incurred for State and Federal Government grant projects,
enterprise funds, such as the school lunch fund, trust and agency funds and student
76
activity funds, to the balance or deficit of the general fund when such over expended
projects and funds should have been balanced by expenditures from or transfers to that
fund.
Specific Information:
Recap
Line
Instruction 2017-18 Column Instruction 2018-19 Column
1
Unassigned
2 This line represents the beginning
balance in 2017-18 for the Unassigned
fund balance. This flows from the
ending balance on line 8 in the 2016-17
column.
This line represents the beginning
balance in 2018-19 for the Unassigned
fund balance. This flows from the
ending balance on line 8 in the 2017-18
column.
3 The amount from line 3 of the 2017-18
budget’s Recapitulation of Balances is
preloaded on this line, but the line is
open for data entry to adjust the amount
for activity through 2/1/18. If
additional balances have been budgeted
in 2017-18 prior to 2/1, then key in the
amount of 2017-18 budgeted fund
balance from Unassigned as of 2/1/18.
This includes any appropriations of
surplus into the general fund from
7/1/17 to 2/1/18 in accordance with
N.J.A.C. 6A:23A-13.3 with
Commissioner approval. The amount
entered here will be combined with the
amounts on lines 4, 14, 16, and 22, and
flow to revenue line 580 in the 2017-18
column.
Key in the amount of 2018-19 budgeted
fund balance from Unassigned. The
amount entered here will be combined
with the amounts on lines 4, 14, 16, and
22, and flow to revenue line 580 in the
2018-19 column.
4 The amount from line 4 of the 2017-18
budget’s Recapitulation of Balances is
preloaded on this line. This represents
the amount of additional 2016-17
estimated surplus over 2% which was
budgeted in 2017-18, from the
calculation of Appropriation of Excess
Surplus in the 2017-18 budget. The
amount on this line will be combined
with the amounts on lines 3, 14, 16, and
22, and flow to revenue line 580 in the
2017-18 column. No data entry is
allowed.
This amount flows from the
Appropriation of Excess Surplus screen,
line D3. This represents the amount of
additional 2017-18 estimated surplus
over 2% which must be budgeted in
2018-19. The amount on this line will
be combined with the amounts on lines
3, 14, 16, and 22, and flow to revenue
line 580 in the 2018-19 column.
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5 Key in the amount of additional
balances expected to be appropriated
from fund balance to the general fund
between 2/1/18 and 6/30/18. Pursuant
to N.J.A.C. 6A:23A-13.3(b), any
amounts on this line must have
Commissioner approval.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
6 Key in the amount of additional
balances the district anticipates
generating in the general fund between
2/1/18 and 6/30/18. This includes any
excess revenues projected through
6/30/18, any unbudgeted general fund
revenues, any appropriations expected
to lapse as of 6/30/18, and any
cancelled prior year open orders.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
7 Key in the amount of anticipated June
2018 transfers from general fund of any
unanticipated revenue and/or
unexpended line-item appropriation
amounts to maintenance, capital, and/or
current expense emergency reserves,
pursuant to N.J.S.A. 18A:7F-41. The
amount entered here must equal the
total of the amounts entered on lines 36
+ 46 + 60.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
8 This line represents the estimated
ending balance in 2017-18 for the
Unassigned fund balance. This is
calculated by the software from the
amounts shown on lines 2 through 7.
This line represents the estimated ending
balance in 2018-19 for the Unassigned
fund balance. This is calculated by the
software from the amounts shown on
lines 2 through 7.
9 Legal Reserve
10 This line represents the beginning
balance in 2017-18 for the Legal
Reserve. This flows from the ending
balance on line 19 in the 2016-17
column.
This line represents the beginning
balance in 2018-19 for the Legal
Reserve. This flows from the ending
balance on line 19 in the 2017-18
column.
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11 The amount from appropriation line
72160 in the original 2017-18 budget is
preloaded onto this line. Update the
amount to the 2017-18 increase in Sale-
Leaseback Reserve as of 2/1/18. The
amount entered here will flow to
appropriation line 72160 in the 2017-18
column.
Key in the amount of the budgeted
2018-19 increase in Sale-Leaseback
Reserve. The amount entered here will
flow to appropriation line 72160 in the
2018-19 column.
12 This amount from line 12 of the 2017-
18 budget’s Recapitulation of Balances
is preloaded on this line, but the line is
open for data entry to adjust the amount
for activity through 2/1/18. Key in the
amount of the 2017-18 budgeted
increase in Other Legal Reserves as of
2/1/18.
Key in the amount of the budgeted
2018-19 increase in Other Legal
Reserves.
13 The amount from revenue line 610 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
withdrawal from Sale-Leaseback
Reserve as of 2/1/18. The amount
entered here will flow to revenue line
610 in the 2017-18 column.
Key in the amount of the budgeted
2018-19 withdrawal from the Sale-
Leaseback Reserve. The amount
entered here will flow to revenue line
610 in the 2018-19 column.
14 This amount flows from the 2016-17
Audsum line 90031. This represents
the amount of audited 2015-16 excess
surplus over 2% which had to be
budgeted in 2017-18. The amount on
this line will be combined with the
amounts on lines 3, 4, 16, and 22, and
flow to revenue line 580 in the 2017-18
column. No data entry is allowed on
this line.
This amount flows from the 2016-17
Audsum line 90030. This represents the
amount of audited 2016-17 excess
surplus over 2% which must be
budgeted in 2018-19. The amount on
this line will be combined with the
amounts on lines 3, 4, 16, and 22, and
flow to revenue line 580 in the 2018-19
column. No data entry is allowed on
this line.
15 This amount flows from the 2016-17
Audsum line 90029. This represents
the amount of the bus advertising
revenue reserve to be withdrawn and
used for fuel costs in 2017-18. The
amount on this line will flow to
revenue line 677 in the 2017-18
column. No data entry is allowed on
this line.
This amount flows from the 2016-17
Audsum line 90028. This represents the
amount of the bus advertising revenue
reserve to be withdrawn and used for
fuel costs in 2018-19. The amount on
this line will flow to revenue line 677 in
the 2018-19 column. No data entry is
allowed on this line.
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16 The amount from line 16 of the 2017-
18 budget’s Recapitulation of Balances
is preloaded on this line, but the line is
open for data entry to adjust the amount
for activity through 2/1/18. Key in the
amount of the 2017-18 withdrawal
from Other Legal Reserves as of
2/1/18. The amount entered here will
be combined with the amounts on lines
3, 4, 14, and 22, and flow to revenue
line 580 in the 2017-18 column.
Key in the amount of the budgeted
2018-19 withdrawal from Other Legal
Reserves. The amount entered here will
be combined with the amounts on lines
3, 4, 14, and 22, and flow to revenue
line 580 in the 2018-19 column.
17 Key in the amount of additional
balances to be appropriated from Legal
Reserve to the general fund between
2/1/18 and 6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
18 Key in the amount of any additional
balances the district anticipates
generating in the Legal Reserve
between 2/1/18 and 6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
19 This line represents the estimated
ending balance in 2017-18 for the
Legal Reserve. This is calculated by
the software from the amounts shown
on lines 10 through 18.
This line represents the estimated ending
balance in 2018-19 for the Legal
Reserve. This is calculated by the
software from the amounts shown on
lines 10 through 18.
20 Adult Education Reserve
21 This line represents the beginning
balance in 2017-18 for the Adult
Education Reserve. This flows from
the ending balance on line 25 in the
2016-17 column.
This line represents the beginning
balance in 2018-19 for the Adult
Education Reserve. This flows from the
ending balance on line 25 in the 2017-18
column.
22 The amount from line 22 of the 2017-
18 budget’s Recapitulation of Balances
is preloaded on this line, but the line is
open for data entry to adjust the amount
for activity through 2/1/18. Key in the
amount of the 2017-18 withdrawal
from Adult Education Reserve as of
2/1/18. The amount entered here will
be combined with the amounts on lines
3, 4, 14, and 16, and flow to revenue
line 580 in the 2017-18 column.
Key in the amount of the budgeted
2018-19 withdrawal from Adult
Education Reserve. The amount entered
here will be combined with the amounts
on lines 3, 4, 14, and 16, and flow to
revenue line 580 in the 2018-19 column.
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23 Key in the amount of additional
balances to be appropriated from Adult
Education Reserve to the general fund
between 2/1/18 and 6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
24 Key in the amount of additional
balances the district anticipates
generating in the Adult Education
Reserve between 2/1/18 and 6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
25 This line represents the estimated
ending balance in 2017-18 for the
Adult Education Reserve. This is
calculated by the software from the
amounts shown on lines 21 through 24.
This line represents the estimated ending
balance in 2018-19 for the Adult
Education Reserve. This is calculated
by the software from the amounts shown
on lines 21 through 24.
26 Capital Reserve
27 This line represents the beginning
balance in 2017-18 for the Capital
Reserve. This flows from the ending
balance on line 37 in the 2016-17
column.
This line represents the beginning
balance in 2018-19 for the Capital
Reserve. This flows from the ending
balance on line 37 in the 2017-18
column.
28 The amount from line 28 of the 2017-
18 budget’s Recapitulation of Balances
is preloaded on this line. This amount
represents 2017-18 budgeted
undesignated deposits to Capital
Reserve. Increases to this account can
only be made if the amounts were
originally included in the certified
budget. The amount preloaded here
will be combined with the amount on
line 29 and flow to appropriation line
76360 in the 2017-18 column.
Key in the amount of 2018-19 budgeted
undesignated deposits to Capital
Reserve. The amount entered here will
be combined with the amount on line 29
and flow to appropriation line 76360 in
the 2018-19 column.
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29 The amount from line 29 of the 2017-
18 budget’s Recapitulation of Balances
is preloaded on this line. This amount
represents 2017-18 budgeted deposits
to Capital Reserve which were
designated for a specific purpose.
Increases to this account can only be
made if the amounts were originally
included in the certified budget. The
amount preloaded here will be
combined with the amount on line 28
and flow to appropriation line 76360 in
the 2017-18 column.
Key in the amount of 2018-19 budgeted
deposits to Capital Reserve which are
designated for a specific purpose. If an
amount is entered here, a description of
the designation must be entered in the
“comments” column. The amount
entered here will be combined with the
amount on line 28 and flow to
appropriation line 76360 in the 2018-19
column. A separate statement of
purpose must be advertised for the
designated deposit.
30 The amount from revenue line 340 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
interest income for the Capital Reserve
as of 2/1/18. The amount entered here
will flow to revenue line 340 and
appropriation line 76380 in the 2017-18
column. It is mandatory that all related
investment income be budgeted and
deposited into the Capital Reserve
account.
Key in the amount of the budgeted
2018-19 interest income on the Capital
Reserve. The amount entered here will
flow to revenue line 340 and
appropriation line 76380 in the 2018-19
column. It is mandatory that all related
investment income be budgeted and
deposited into the Capital Reserve
account.
31 The amount from revenue line 600 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
withdrawal from the Capital Reserve to
fund local share less excess costs of
projects, as of 2/1/18. The amount
entered here will flow to revenue line
600 in the 2017-18 column.
Key in the amount of the budgeted
2018-19 withdrawal from the Capital
Reserve to fund local share less excess
costs of capital projects. The amount
entered here will flow to revenue line
600 in the 2018-19 column.
32 The amount from revenue line 620 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
withdrawal from the Capital Reserve to
fund excess costs and other projects, as
of 2/1/18. The amount entered here
will flow to revenue line 620 in the
2017-18 column.
Key in the amount of the budgeted
2018-19 withdrawal from the Capital
Reserve to fund excess costs and other
projects. The amount entered here will
flow to revenue line 620 in the 2018-19
column. A separate “Statement of
Purpose” must be included in the
advertised budget for the amounts
included on this line.
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33 The amount from revenue line 855 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
withdrawal from the Capital Reserve
transferred to the Debt Service Fund as
of 2/1/18. The amount entered here
will flow to revenue lines 625 and 855,
and appropriation line 76340 in the
2017-18 column. (N/A for vocational
and CSSD)
Key in the amount of the 2018-19
budgeted withdrawal from the Capital
Reserve transferred to the Debt Service
Fund. The amount entered here will
flow to revenue lines 625 and 855, and
appropriation line 76340 in the 2018-19
column. (N/A for vocational and
CSSD)
34 Key in the total of:
Amount following approval of LRFP,
anticipated to be withdrawn by board
resolution between 2/1/18 and 6/30/18
to fund local share less excess costs of
approved projects.
Amount following approval of LRFP,
anticipated to be transferred by board
resolution between 2/1/18 and 6/30/18
to debt service to offset principal and
interest payments for approved bonded
projects in LRFP.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
35 Key in unanticipated investment
income to be deposited into the Capital
Reserve between 2/1/18 and 6/30/18.
This line is only used to report
anticipated unbudgeted increases
limited to unanticipated investment
income, since other increases to this
account can only be made if the
amounts were originally included in the
certified budget.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
36 Key in anticipated June 2018 transfers
to Capital Reserve of any unanticipated
revenue and/or unexpended line-item
appropriation amounts allowed from
general fund pursuant to N.J.S.A.
18A:7F-41. The amount entered here,
plus the amounts entered on lines 46 +
60, must equal the amount entered on
line 7.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
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37 This line represents the estimated
ending balance in 2017-18 for the
Capital Reserve. This is calculated by
the software from the amounts shown
on lines 27 through 36.
This line represents the estimated ending
balance in 2018-19 for the Capital
Reserve. This is calculated by the
software from the amounts shown on
lines 27 through 36.
38 Key in the amount of the local support
required to implement the projects in
the LRFP. The ending balance in the
Capital Reserve on line 37 may not
exceed this amount.
Key in the amount of the local support
required to implement the projects in the
LRFP. The ending balance in the
Capital Reserve on line 37 may not
exceed this amount.
39 Maintenance Reserve
40 This line represents the beginning
balance in 2017-18 for the Maintenance
Reserve. This flows from the ending
balance on line 47 in the 2016-17
column.
This line represents the beginning
balance in 2018-19 for the Maintenance
Reserve. This flows from the ending
balance on line 47 in the 2017-18
column.
41 The amount from appropriation line
72200 in the original 2017-18 budget
will be preloaded on this line. Update
the amount to the 2017-18 budgeted
deposits to Maintenance Reserve as of
2/1/18. The amount entered here will
flow to appropriation line 72200 in the
2017-18 column.
Key in the amount of 2018-19 budgeted
deposits to Maintenance Reserve. The
amount entered here will flow to
appropriation line 72200 in the 2018-19
column.
42 The amount from revenue line 330 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
interest income for the Maintenance
Reserve as of 2/1/18. The amount
entered here will flow to revenue line
330 and appropriation line 72180 in the
2017-18 column.
Key in the amount of the budgeted
2018-19 interest income on the
Maintenance Reserve. The amount
entered here will flow to revenue line
330 and appropriation line 72180 in the
2018-19 column.
43 The amount from revenue line 630 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
withdrawal from the Maintenance
Reserve as of 2/1/18. The amount
entered here will flow to revenue line
630 in the 2017-18 column.
Key in the amount of the budgeted
2018-19 withdrawal from the
Maintenance Reserve. The amount
entered here will flow to revenue line
630 in the 2018-19 column.
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44 Key in the amount of additional
balances to be appropriated from
Maintenance Reserve between 2/1/18
and 6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
45 Key in the amount of additional
balances the district anticipates
generating in the Maintenance Reserve
between 2/1/18 and 6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
46 Key in anticipated June 2018 transfers
to Maintenance Reserve of any
unanticipated revenue and/or
unexpended line-item appropriation
amounts allowed from general fund
pursuant to N.J.S.A. 18A:7F-41. The
amount entered here, plus the amounts
entered on lines 36 + 60, must equal the
amount entered on line 7.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
47 This line represents the estimated
ending balance in 2017-18 for the
Maintenance Reserve. This is
calculated by the software from the
amounts shown on lines 40 through 46.
This line represents the estimated ending
balance in 2018-19 for the Maintenance
Reserve. This is calculated by the
software from the amounts shown on
lines 40 through 46.
48 Tuition Reserve
49 This line represents the beginning
balance in 2017-18 for the Tuition
Reserve. This flows from the ending
balance on line 52 in the 2016-17
column.
This line represents the beginning
balance in 2018-19 for the Tuition
Reserve. This flows from the ending
balance on line 52 in the 2017-18
column.
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50 The amount from revenue line 640 in
the original 2017-18 budget will be
preloaded onto this line. This amount
represents amounts deposited into the
tuition reserve in June 2016 that were
required to be withdrawn upon
certification of tuition rates for the
2017-18 budget, and used to fund
tuition adjustments. Amounts on this
line will flow to revenue line 640 in the
2017-18 column.
Key in the amount required under
N.J.A.C. 6A:23A-17.1(f) to be budgeted
in 2018-19. This amount represents
amounts deposited into the tuition
reserve in June 2016 that are required to
be withdrawn upon certification of
tuition rates for the 2018-19 budget, and
used to fund tuition adjustments. The
amount budgeted on line 640 may only
include up to the maximum actual
adjustment based on NJDOE tuition
certification. Amounts on this line will
flow to revenue line 640 in the 2018-19
column.
51 The amount from revenue line 650 in
the original 2017-18 budget will be
preloaded onto this line. This amount
represents amounts deposited into the
tuition reserve in June 2016 that were
required to be withdrawn upon
certification of tuition rates for the
2017-18 budget, and were in excess of
the amounts needed to fund tuition
adjustments. Amounts on this line will
flow to revenue line 650 in the 2017-18
column.
Key in the amount required under
N.J.A.C. 6A:23A-17.1(f) to be budgeted
in 2018-19. This amount represents
amounts deposited into the tuition
reserve in June 2017 that are required to
be withdrawn upon certification of
tuition rates for the 2018-19 budget, and
are in excess of the amount needed to
fund tuition adjustments. Amounts on
this line will flow to revenue line 650 in
the 2018-19 column.
52 This line represents the estimated
ending balance in 2017-18 for the
Tuition Reserve. This is calculated by
the software from the amounts shown
on lines 49 through 51.
This line represents the estimated ending
balance in 2017-18 for the Tuition
Reserve. This is calculated by the
software from the amounts shown on
lines 49 through 51. This amount must
be zero.
53 Current Expense Emergency Reserve
54 This line represents the beginning
balance in 2017-18 for the Current
Expense Emergency Reserve. This
flows from the ending balance on line
61 in the 2016-17 column.
This line represents the beginning
balance in 2018-19 for the Current
Expense Emergency Reserve. This
flows from the ending balance on line
61 in the 2017-18 column.
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55 The amount from appropriation line
72220 in the original 2017-18 budget
will be preloaded on this line.
Increases to this account can only be
made if the amounts were originally
included in the certified budget, or in
June. The amount preloaded here will
flow to appropriation line 72220 in the
2017-18 column.
Key in the amount of 2018-19 budgeted
deposits to Current Expense Emergency
Reserve. The amount entered here will
flow to appropriation line 72220 in the
2018-19 column
56 The amount from revenue line 320 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
interest income for the Current Expense
Emergency Reserve as of 2/1/18. The
amount entered here will flow to
revenue line 320 and appropriation line
72240 in the 2017-18 column.
Key in the amount of the budgeted
2018-19 interest income for the Current
Expense Emergency Reserve. The
amount entered here will flow to
revenue line 320 and appropriation line
72240 in the 2018-19 column.
57 The amount from revenue line 660 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
withdrawal from the Current Expense
Emergency Reserve as of 2/1/18.
Withdrawals require Commissioner
approval for emergency purposes. The
amount entered here will flow to
revenue line 660 in the 2017-18
column.
Key in the budgeted withdrawal from
Current Expense Emergency Reserve in
2018-19. Only amounts for increases in
health care costs in excess of 4% should
be recorded here. All other
withdrawals require Commissioner
approval for emergency purpose. The
amount entered here will flow to
revenue line 660 in the 2018-19 column.
58 The amount from revenue line 670 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
withdrawal from the Current Expense
Emergency Reserve for amounts in
excess of the statutory balance as of
2/1/18. The amount entered here will
flow to revenue line 670 in the 2017-18
column.
Key in budgeted withdrawal from
emergency reserve for amounts in
excess of the statutory balance in 2018-
19. The amount entered here will flow
to revenue line 670 in the 2018-19
column.
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59 Key in the amount of additional
balances anticipated to be withdrawn
from Current Expense Emergency
Reserve between 2/1/18 and 6/30/18.
Any amounts on this line must have
Commissioner approval.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
60 Key in anticipated June 2018 transfers
to Current Expense Emergency Reserve
of any unanticipated revenue and/or
unexpended line-item appropriation
amounts allowed from general fund
pursuant to N.J.S.A. 18A:7F-41. The
amount entered here, plus the amounts
entered on lines 36 + 46, must equal the
amount entered on line 7.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
61 This line represents the estimated
ending balance in 2017-18 for the
Current Expense Emergency Reserve.
This is calculated by the software from
the amounts shown on lines 54 through
60.
This line represents the estimated ending
balance in 2018-19 for the Current
Expense Emergency Reserve. This is
calculated by the software from the
amounts shown on lines 54 through 60.
62
Impact Aid Reserve for General Expenses (Sections 8002 and 8003)
63 This line represents the beginning
balance in 2017-18 for the Impact Aid
Reserve for General Expenses fund
balance. This flows from the ending
balance on line 68 in the 2016-17
column.
This line represents the beginning
balance in 2018-19 for the Impact Aid
Reserve for General Expenses fund
balance. This flows from the ending
balance on line 68 in the 2017-18
column.
64 The amount from appropriation line
72246 in the original 2017-18 budget
will be preloaded on this line. Increases
to this account can only be made if the
amounts were originally included in the
certified budget, or in June. The amount
preloaded here will flow to
appropriation line 72246 in the 2017-18
column.
Key in the amount of 2018-19 budgeted
deposits to Impact Aid Reserve for
General Expenses. The amount entered
here will flow to appropriation line
72246 in the 2018-19 column.
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65 The amount from revenue line 672 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
withdrawal from the Impact Aid
Reserve for General Expenses as of
2/1/18. The amount entered here will
flow to revenue line 672 in the 2017-18
column.
Key in the amount of the budgeted
2018-19 withdrawal from the Impact
Aid Reserve for General Expenses. The
amount entered here will flow to
revenue line 672 in the 2018-19 column.
66 Key in the amount of additional
balances the district anticipates
generating in the Impact Aid Reserve
for General Expenses between 2/1/18
and 6/30/18. Increases to this account
can only be made if the amounts were
originally included in the certified
budget, or in June.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
67 Key in the amount of additional
balances to be appropriated from
Impact Aid Reserve for General
Expenses between 2/1/18 and 6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
68 This line represents the estimated
ending balance in 2017-18 for the
Impact Aid Reserve for General
Expenses. This is calculated by the
software from the amounts shown on
lines 63 through 67.
This line represents the estimated
ending balance in 2018-19 for the
Impact Aid Reserve for General
Expenses. This is calculated by the
software from the amounts shown on
lines 63 through 67.
69
Impact Aid Reserve for Capital Expenses (Sections 8007 and 8008)
70 This line represents the beginning
balance in 2017-18 for the Impact Aid
Reserve for Capital Expenses fund
balance. This flows from the ending
balance on line 76 in the 2016-17
column.
This line represents the beginning
balance in 2018-19 for the Impact Aid
Reserve for Capital Expenses fund
balance. This flows from the ending
balance on line 76 in the 2017-18
column.
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71 The amount from appropriation line
72247 in the original 2017-18 budget
will be preloaded on this line. Increases
to this account can only be made if the
amounts were originally included in the
certified budget, or in June. The amount
preloaded here will flow to
appropriation line 72247 in the 2017-18
column.
Key in the amount of 2018-19 budgeted
deposits to Impact Aid Reserve for
Capital Expenses. The amount entered
here will flow to appropriation line
72247 in the 2018-19 column.
72 The amount from appropriation line
76385 in the original 2017-18 budget
will be preloaded on this line. Update
the amount to the 2017-18 budgeted
withdrawal from the Impact Aid
Reserve for Capital Expenses as of
2/1/18. The amount entered here will
flow to appropriation line 76385 in the
2017-18 column. The amount entered
here will also be added to line 73 and
the total will flow to revenue line 673
in the 2017-18 column.
Key in the amount of the 2018-19
budgeted withdrawal from the Impact
Aid Reserve for Capital Expenses
transferred to the Capital Projects Fund.
The amount entered here will flow to
appropriation line 76385 in the 2018-19
column. The amount entered here will
also be added to line 73 and the total
will flow to revenue line 673 in the
2018-19 column.
73 The amount from line 73 of the original
2017-18 budget will be preloaded on
this line. Update the amount of the
2017-18 budgeted withdrawal from the
Impact Aid Reserve for Capital
Expenses to fund capital outlay, as of
2/1/18. The amount entered here will
be added to line 72 and the total will
flow to revenue line 673 in the 2017-18
column.
Key in the amount of the budgeted
2018-19 withdrawal from the Impact
Aid Reserve for Capital Expenses to
fund capital outlay. The amount entered
here will be added to line 72 and the
total will flow to revenue line 673 in the
2018-19 column.
74 Key in the amount of additional
balances the district anticipates
generating in the Impact Aid Reserve
for Capital Expenses between 2/1/18
and 6/30/18. Increases to this account
can only be made if the amounts were
originally included in the certified
budget, or in June.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
75 Key in the amount of additional
balances to be appropriated from
Impact Aid Reserve for Capital
Expenses between 2/1/18 and 6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
90
Recap
Line
Instruction 2017-18 Column Instruction 2018-19 Column
76 This line represents the estimated
ending balance in 2017-18 for the
Impact Aid Reserve for Capital
Expenses. This is calculated by the
software from the amounts shown on
lines 70 through 75.
This line represents the estimated
ending balance in 2018-19 for the
Impact Aid Reserve for Capital
Expenses. This is calculated by the
software from the amounts shown on
lines 70 through 75.
77
Debt Service Fund
78 This line represents the beginning
balance in 2017-18 for the Debt Service
Fund’s fund balance. This flows from
the ending balance on line 82 in the
2016-17 column.
This line represents the beginning
balance in 2018-19 for the Debt Service
Fund’s fund balance. This flows from
the ending balance on line 82 in the
2017-18 column.
79 The amount from revenue line 892 in
the original 2017-18 budget will be
preloaded onto this line. This
represents debt service surplus funds
that were appropriated to offset
property taxes in the 2017-18 budget.
Key in the amount of debt service
surplus funds that are appropriated to
offset property taxes in the 2018-19
budget. The amount entered here will
flow to revenue line 892 in the 2018-19
column.
80 Key in the amount of additional
balances to be appropriated from Debt
Service Fund’s fund balance between
2/1/18 and 6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
81 Key in the amount of additional
balances the district anticipates
generating in the Debt Service Fund’s
fund balance between 2/1/18 and
6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
82 This line represents the estimated
ending balance in 2017-18 for the Debt
Service Fund’s fund balance. This is
calculated by the software from the
amounts shown on lines 78 through 81.
This line represents the estimated ending
balance in 2018-19 for the Debt Service
Fund’s fund balance. This is calculated
by the software from the amounts shown
on lines 78 through 81. This balance
must be zero.
83 Debt Service Reserve for Debt Repayment
84 This line represents the beginning
balance in 2017-18 for the Debt Service
Reserve for Debt Repayment. This
flows from the ending balance on line
90 in the 2016-17 column.
This line represents the beginning
balance in 2018-19 for the Debt Service
Reserve for Debt Repayment. This
flows from the ending balance on line
90 in the 2017-18 column.
91
Recap
Line
Instruction 2017-18 Column Instruction 2018-19 Column
85 The amount from appropriation line
89940 in the original 2017-18 budget
will be preloaded on this line. Update
the amount to the 2017-18 budgeted
deposit to the Debt Service Reserve for
Debt Repayment as of 2/1/18. The
amount entered here will flow to
appropriation line 89940 in the 2017-18
column.
Key in the amount of 2018-19 budgeted
deposits to Debt Service Reserve for
Debt Repayment. The amount entered
here will flow to appropriation line
89940 in the 2018-19 column.
86 The amount from revenue line 880 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
interest income for the Debt Service
Reserve for Debt Repayment as of
2/1/18. The amount entered here will
flow to revenue line 880 and
appropriation line 89960 in the 2017-18
column.
Key in the amount of the budgeted
2018-19 interest income on the Debt
Service Reserve for Debt Repayment.
The amount entered here will flow to
revenue line 880 and appropriation line
89960 in the 2018-19 column.
87 The amount from revenue line 894 in
the original 2017-18 budget will be
preloaded onto this line. Update the
amount to the 2017-18 budgeted
withdrawal from the Debt Service
Reserve for Debt Repayment as of
2/1/18. The amount entered here will
flow to revenue line 894 in the 2017-18
column.
Key in budgeted withdrawal from Debt
Service Reserve for Debt Repayment in
2018-19. The amount entered here will
flow to revenue line 894 in the 2018-19
column.
88 Key in the amount of additional
balances to be appropriated from Debt
Service Reserve for Debt Repayment
between 2/1/18 and 6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
89 Key in the amount of additional
balances the district anticipates
generating in the Debt Service Reserve
for Debt Repayment between 2/1/18
and 6/30/18.
This line is not applicable in the 2018-
19 column. No data entry is allowed.
92
Recap
Line
Instruction 2017-18 Column Instruction 2018-19 Column
90 This line represents the estimated
ending balance in 2017-18 for the Debt
Service Reserve for Debt Repayment.
This is calculated by the software from
the amounts shown on lines 84 through
89.
This line represents the estimated ending
balance in 2018-19 for the Debt Service
Reserve for Debt Repayment. This is
calculated by the software from the
amounts shown on lines 84 through 89.
iv. Preschool Education Aid (PEA)
This is only to be completed by districts that receive Preschool Education Aid (PEA) and
Preschool Education Expansion Aid (PEEA). Districts that do not receive PEA or PEEA must
leave this screen blank.
Amounts entered into this screen will automatically flow to the preschool lines in the 2018-19
revenue and appropriations screens in the Budget tab.
PEA reflects the cost of the child’s placement in a district program, a licensed child care
provider program, or a Head Start Program which provide high quality preschool in
accordance N.J.A.C. 6A:13A. Former Abbott districts and those former ECPA districts
approved to expand their preschool program starting in 2008-09 must provide a full-day
program for three- and four-year-old resident students. Other former ECPA and any former
ELLI districts may provide either a half-day or a full-day program in accordance with their last
NJDOE-approved preschool plan.
Districts should refer to N.J.A.C. 6A:13A on the plan submission and program implementation
requirements. A district board of education must review and approve all providers’ planning
budgets, first verifying for accuracy and efficiency. Any subsequent provider transfers must be
approved by the district in accordance with the procedures each district established with
contracting providers. Only certain district transfers will require approval from the county
office.
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Districts receiving PEA should account for the full cost of the preschool program in fund 20,
except for self-contained preschool disabled students and support services needed for
preschool disabled students served in general education classrooms. Self-contained preschool
disabled students and support services needed for preschool disabled students served in general
education classrooms should be accounted for in the applicable special education cost centers
of the general fund. There are three categories of preschool children which are funded by
various state aids. The budgeting and accounting guidance for each category is:
Table III.C.iv. Budgeting guidance for PEA
Category Funding Source Budgeting and Accounting
Preschool General
Education Children
Funded by PEA recorded as
revenue in the special revenue
fund
Special revenue fund 20
Preschool Disabled
Inclusion Children
Funded by district K-12 base
aid for elementary students in
the form of equalization aid as
well as special education
categorical aid and security aid
for each preschool disabled
student enrolled.
Special revenue fund 20 for the
general education portion of the
child’s education to be funded
by a transfer from the general
fund into the special revenue
fund of the state aid received for
these students for the general
education portion of their
education.
The support services the children
need related to their disabilities
such as aides or other support
services are to be recorded in the
general fund.
The preschool costs recorded in
the special revenue fund are only
to be the preschool general
education costs for preschool
general education children and
preschool inclusion children.
Preschool Disabled
Children in Self-
Contained Classrooms
District K-12 base aid for
elementary students in the
form of equalization aid as
well as special education
categorical aid and security aid
for each preschool disabled
student enrolled.
General fund for the full cost of
educating a preschool child in a
self-contained classroom
recorded in the applicable
program codes.
Preschool Education Expansion Aid (PEEA) represents New Jersey’s continued commitment
to establishing and sustaining high-quality preschool programs within high-need communities.
With an appropriation of $25,000,000 for FY18, 26 high-quality preschool programs already
receiving Preschool Education Aid (PEA), in a total of 14 counties, received awards to
increase the number of three- and four-year-old children served, the length of program day
offered and the quality of the programs through the use of a mixed delivery system that brings
together districts, community providers and Head Start programs.
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Further explanation of the funding and accounting for preschool program costs is posted at
NJDOE School Finance.
This form aligns the detailed accounts with the preliminary budgets submitted to the Division
of Early Childhood Education and Family Engagement. It is used to identify the detail of the
intended uses of PEA and PEEA. The Division of Early Childhood Education and Family
Engagement-approved 2018-19 preschool budget planning worksheet for full-day three-and
four-year-old regular education students must be incorporated into the district-wide budget in
fund 20 and is not subject to reallocation.
A transfer line to the general fund is included for those districts that received approval by the
Commissioner to use PEA to support K-12 educational programs. Commissioner approval
would only be granted if the preschool program has been fully implemented with high-quality
elements and universal requirements met. An edit in the software prevents districts without
Commissioner approval from using this line. Three description categories are included in the
top portion to capture the number of regular education at-risk students serviced either in-
district, at a provider program, or at a Head Start program. A special line is also included to
capture the number of at-risk special education students served in general education
classrooms.
The budgeted appropriations should be consistent with the costs included in the Preschool
Program Plan update and Budget Planning Workbook and should include amounts for
anticipated carryover. Districts receiving PEA or PEEA should account for the full cost of the
preschool program in fund 20, except for self-contained preschool disabled students and
support services needed for preschool disabled students served in general education
classrooms. Self-contained preschool disabled students and support services needed for
preschool disabled students served in general education classrooms should be accounted for in
the applicable special education cost centers of the general fund.
When the PEA screen is selected, the Programs List screen appears listing the available
programs. The Amount column on the first screen shows the total that has been entered for
each program:
All regular districts:
• Preschool – Half Day 3 yr.
• Preschool – Half Day 4 yr.
• Preschool – Full Day 3 yr.
• Preschool – Full Day 4 yr.
• Preschool – Full Day 3yr. & 4yr.
Select the program to be entered, and then click the “Choose” button. This will open the
Preschool Education Aid Detailed Budget screen.
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PEA Detailed Budget Screen:
There are two data tables, one for revenues and enrollments, and the other for Appropriations.
Enter the amounts for the selected program and click the “Save Data” button. There is an edit
on the screen to ensure that total revenues entered for the program equals the total program
budget. Data entry will not be saved unless these two amounts agree.
The potential PEA and PEEA revenues include:
• GF Contribution – Regular - amount transferred from general fund for general education
students and cost of students with disabilities in general education classrooms. Entry on
this line will flow to revenue line 835 and appropriation line 2040.
• GF Contribution – Inclusion - amount transferred from general fund including the cost of
additional services for these students captured in the special education cost centers in the
general fund, plus an amount for regular education students, that is transferred from
general fund. Entry on this line will flow to revenue line 836 and appropriation line 2060.
• Current Year PEA – current year funding for PEA and PEEA that will be used to support
the preschool program in 2018-19. Entry on this line will flow to revenue line 760.
• Prior Year PEA Carryover – the total amount of audited June 30, 2017 carryover (line (8)
of the E-2 schedule of the June 30, 2017 CAFR), plus any anticipated carryover from
2017-18. Entry on this line will flow to revenue line 755.
• Tuition from Individuals – parent paid tuition for non-at-risk students. Entry on this line
will flow to revenue line 725.
• Tuition from LEAs – tuition received from other LEAs. Entry on this line will flow to
revenue line 730.
Revenue accounts 725 and 730 are included to capture tuition charged for preschool students.
Revenue line 725 (Account 20-1310 Tuition Preschool) is used for tuition charged to students
for whom the district was not eligible to receive PEA or PEEA. Revenue line 730 (Account
20-1320 Tuition from LEAs – Preschool) is used for tuition charged to another school district
for preschool students eligible to receive PEA or PEEA.
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Note on recording funding for preschool: If total funding for preschool (general fund contributions, prior year carryover, tuition, and
current year state aid) is greater than the budgeted appropriations for preschool, then the
amount budgeted for current year preschool state aid should be reduced from the state aid
allocation so that the budget is balanced. The amount of the state aid allocation which is not
budgeted in revenue will be calculated on the “Carryover to 2019-20” line on the Additional
Information form after the release of state aid. There is an edit to ensure that the amount
calculated as carryover is not a negative amount, which will run after the state aid is released.
As a reminder, districts should review the original amounts anticipated as carryover and
included in the certified 2017-18 budget and make any required amendments to the approved
plan based on the results of the annual audit for differences in anticipated and actual carryover
amounts. Amendments will be required to the 2017-18 plans if the audited carryover for PEA
was less than the anticipated carryover.
Any additional June 30, 2017 PEA carryover identified through the audit that will not be
included in the 2017-18 plan must be budgeted as carryover and incorporated into the 2018-19
plans. This form provides for the identification of carryover funds as a source of funding for
the planned program.
To return to the programs list, click the “Go to Programs List” button.
To refresh the data to the last saved version, click the “Reload Page” button.
To access the summary page where the program data can be exported to PDF, click on the
“Summary” button.
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Additional Information Screen:
After all detail budgets have been entered, click the “Go to Addl Info” button. This will open
the PEA Additional Information screen. The total budget for the detail programs will be
shown. Data entry is required for the amounts to be transferred to Charter Schools,
Renaissance Schools, or to General Fund. Click the “Save Data” button after data entry.
The line entitled “Additional Information: Carryover to 2019-20” is a memo line, on which
will be calculated the amount of preschool education aid which has not been budgeted in 2018-
19 and will carry forward for use in future budget years. The amount on this line is calculated
as:
1. The total revenues available for the preschool program including:
a. current year PEA from the state aid allocation,
b. audited prior year carryover from line (8) of the E-2 schedule in the June 30,
2017 CAFR (included on revenue line 755 with item c in this list),
c. any carryover from 2017-18 anticipated (included in revenue line 755 with item
b),
d. transfers from the general fund to the special revenue fund for preschool regular
and inclusion items (revenue lines 835 and 836), and
e. preschool tuition from individuals and from LEAs (revenue lines 725 and 730).
2. LESS: total preschool appropriations budgeted in 2018-19 on line 87100.
There is an edit check (#180) to ensure the amount calculated on the “Carryover to 2019-20”
line is not a negative amount.
To return to the programs list, click the “Go to Programs List” button.
To refresh the data to the last saved version, click the “Reload Page” button.
Transfers and Appropriation of Carryover
After the start of the budget year, substantive line-item transfers and any appropriation of prior
year carryover not anticipated in the original budget certified for taxes, requires approval from
the county office. Instructions and forms are provided on the web site at NJDOE School
Finance, under “Preschool Education Aid Transfer/Carryover.”
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v. Capital Projects and Reserve
The Capital Projects and Reserve screens are used to document a summary of each project and
the detailed budget for each project, and the details of the fund balance in the capital projects
fund at June 30, 2017.
Capital Outlay Budget Restriction
In accordance with EFCFA’s requirement for local voter or board of school estimate approval
of the local funding for capital projects, N.J.A.C. 6A:23A-8.4 includes a provision to ensure
capital outlay budgets are spent as approved by the voters or board of school estimate.
Pursuant to this section, a district board of education is restricted from transferring funds from
capital outlay accounts (excluding equipment) detailed on this screen to current expense
accounts without a written request and approval from the executive county superintendent
upon demonstration of hardship. Unexpended capital outlay balances lapse to surplus at year
end. In addition, pursuant to N.J.A.C. 6A:23A-13.3(h), all transfers into capital outlay,
excluding equipment and permitted withdrawals of local share from capital reserve, require
county office approval and in most cases, to support an emergent circumstance.
Capital Projects List screen
The Capital Projects List screen is an advertised report capturing summary level data for each
capital outlay project budgeted in the 2018-19 appropriations column under the Facilities
Acquisition and Construction Services function (400), including projects budgeted on line
76240, “Capital Outlay – Transfer to Capital Projects,” and on line 76320, “Capital Reserve –
Transfer to Capital Projects.”
Click the “Add Project” button to open a data entry line for a project. List each project
separately in the Description/Activity column. The “ID” column will be populated by the
software when the data is saved. Enter the “Project Number” as identified in the Final Eligible
Cost approval letter from NJDOE, or if not available, the LRFP Project Number. If the project
may be eligible for an SDA grant under EFCFA, select “Yes” in the column “Eligible for
Grant”, otherwise select “No”. If the project is to augment a previously approved referendum
pursuant to N.J.A.C. 6A:26, then select “Yes” in the column “Request to Exceed Referendum”
and select the appropriate funding source from the drop-down menu in the column. There are
three sources to choose from; 1 is tax levy; 2 is surplus; and 3 is capital reserve withdrawal.
The district will need to complete the required “statement of purpose,” to be included in the
advertised newspaper file, outside of the budget software. This column is only available if Yes
is selected in the “request to exceed referendum” column.
99
Click the “Save Data” button to save the data entry.
If a project is to be deleted from the budget, click on the line to be deleted and then click the
“Delete Project” button. An on-screen message will confirm that you wish to delete the
project. Any detailed information entered on the Capital Projects Detail screen will also be
deleted, and this is acknowledged by an on-screen message.
The data may be exported to Excel or PDF by clicking the “Export Excel” or “Export PDF”
buttons, respectively. See the "Note on Export Excel and Export PDF Files" in Section II
of this manual on renaming the files when you save them.
Click the “Back” option in the top right corner of the screen to return to the Capital Projects
and Reserve menu.
Do not include equipment on this screen. See supporting documentation item “Equipment” for
details of budgeted equipment.
Capital Projects Detail Table screen
This screen is used to detail each capital outlay project by function/object. A list of all projects
entered on the Capital Projects List screen is shown. Each of the items listed should be
selected by highlighting the line and selecting the “choose” button. The Capital Project Detail
Table screen will open, which is used to provide the detail of what is to be included in the
detailed appropriations for that project. Key the amount budgeted for this project for each
applicable appropriation line. The amounts keyed in this screen will flow to the appropriations
screen for each line, in the 2018-19 column. Click the “Save Data” button to save the data
entry before moving to another project.
The “Back” selection in the upper right corner will return the user to the previous screen, to
choose another project for entry.
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Detail of Capital Project Fund Balance screen
The Detail of Capital Project Fund Balance screen is used to identify the detail of the amount
reported in the Audsum as the unreserved capital projects fund balance and encumbrances at
June 30, 2017. Changed for 2018-19, if a deficit balance is reported, the deficit will appear in
the line at the top of the screen. In previous years, if a deficit was reported then this report
showed a zero balance. The data entry section will now accept negative entry to allow
disclosure by project of the deficit balances.
Under EFCFA (N.J.S.A. 18A:7G-5o), unexpended balances from bond proceeds or other
revenue sources transferred to the capital projects fund pursuant to N.J.A.C. 6A:26-4.1 for the
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purpose of funding all or part of the costs of school facilities projects under EFCFA (and/or
other projects whose funding was authorized by the bonds) which remain unspent upon
completion by the district, must be used to reduce the outstanding principal amount of the
school bonds of the associated project. Upon completion of an authority constructed project
under EFCFA (N.J.S.A. 18A:7G-5p), the district shall be entitled to receive a portion of any
unexpended balances based on a pro rata share of the difference based on the ratio of the state
share to the local share.
For a non-referendum school facilities project required to be accounted for in the capital
projects fund pursuant to N.J.A.C. 6A:26-3.8(a)3, any unexpended transferred capital outlay
funds remaining after completion of the school facilities project must be transferred to the
general fund in the current year or reserved and designated in the subsequent year’s general
fund budget.
For bonds issued prior to EFCFA (P.L. 2000, c. 72 enacted in July, 2000), unexpended
balances may remain in the capital projects fund for six years after the time of issuance or sale.
Within that time, if a new purpose of the funds is determined, the voters may approve the
change in purpose via a ballot question. If no new purpose is identified, the unexpended
balances may be transferred to either the general fund or the debt service fund by board
resolution. It is the NJDOE policy that to meet the criteria of no new purpose, the district’s
budgeted appropriations and actual expenditures for the year of transfer can reflect no capital
outlay spending. If any capital outlay items, including equipment purchases, are budgeted for
or expended in the year of transfer, it is interpreted that the district had another capital purpose
that should have been submitted to the voters for approval. After six years, if there is no new
purpose for the unexpended funds, they must be transferred to either the general fund or the
debt service fund by board resolution. Districts with unexpended balances from projects
beyond the six year time frame should take action to transfer the balances to the general fund
or debt service fund and anticipate the transfer as revenue on line 680 or line 845 or reflect as
an additional balance anticipated in the recapitulation of balances on line 6 or line 81. This
will be verified by the executive county superintendent during the budget review.
Unexpended balances from bonds receiving pre-EFCFA debt service aid transferred to the
general fund cannot be used as local share for a new school facilities project receiving EFCFA
state share.
Use the “Add Project” button to open a data entry line. In the spaces provided, key the issue
date of either the grant or bond, original project amount, whether the original purpose is
complete, and the unexpended balance for each bonded project or project completed with grant
funds as of June 30, 2017. The date is selected from a drop-down calendar. To navigate the
calendar, either click on the arrows to scroll month-to-month, or click on the year for a list of
years to drop down, and click on the month for a list of the months to drop down. The original
project amount and unexpended balance should include all resources recorded and/or
transferred into the capital projects fund. The unexpended balance cannot be greater than the
original project amount. For each project, also report whether the original purpose of the
project is complete by selecting Yes or No from the drop-down list. There will be an on-
screen edit check that the total of the amounts entered agrees with the amount reported by the
auditor, which also appears on the screen.
Click the “Save Data” button to save the data entry.
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If a line is to be removed from the data entry screen, click on the line, then click on the “Delete
Project” button. A deletion confirmation message will display on screen.
vi. Appropriation Of Excess Surplus
This screen is used to calculate the amount of excess general fund surplus, if any, that under
statute must be appropriated in the 2018-19 budget to fund 2018-19 appropriations. The
calculation uses data from the recapitulation of balances, revenue and appropriation lines, and
limited data entry.
The calculation of June 30, 2017 excess surplus was performed as part of the annual audit and
the excess amount, if any, was reported to the NJDOE in the Audsum transmission.
For regular school districts, N.J.S.A. 18A:7F-7 defines the maximum surplus balance as
$250,000 or 2% of the general fund budget for the prebudget year, whichever is higher.
Vocational districts are still subject to 3% or 6% maximum surplus balance, whichever is
applicable.
The aforementioned calculations do not apply to county special services school districts. This
screen is not applicable to and cannot be accessed by county special services districts. N.J.S.A.
18A:46-31 allows those districts to maintain an undesignated general fund balance of 10% of
the general fund budget exclusive of tuition adjustments. This calculation is included in the
estimated and certified tuition rate calculations for those districts.
Data entry is only required on lines A1 through A3 as follows:
Line Number Line Name Description of Entry
A1 Federal Impact Aid
Adjustment
Enter current year amount as described in the following
section.
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Line Number Line Name Description of Entry
A2 Reserved Fund
Balance – Purpose
Beyond 20189-19
Enter the amount and the corresponding purpose of the
funds for any legal reserve included in line 19 in the
2018-19 column on the recapitulation of balances that
will not be appropriated in the 2018-19 budget. Entry
of the description occurs in the “Name” column, in the
blank line under line A2. A copy of the board
resolution establishing the legal reserve and the
NJDOE approval letter if established as of June 30,
2017 must be included in the budget package
submission to the county office.
A3 School Bus
Advertising Fee
Adjustment
Enter the amount of any 2017-18 school bus
advertising fees that will not be appropriated in the
2017-18 budget.
Additional notes on lines A1 through A3:
Line (A1) – The Impact Aid Adjustment only applies to districts receiving current year Federal
Impact Aid. The amount that can be entered as an adjustment to expenditures is limited to the
amount of Federal Impact Aid revenue received in the prebudget year that has not been
transferred to the Impact Aid reserves pursuant to N.J.S.A. 18A:7F-41(c)3.
Line (A2) – Districts using this adjustment must submit a copy of the board resolution
establishing the legal reserve with other budget materials to the county office. The executive
county superintendent will review the resolution and any amounts keyed on this line for
propriety. In most cases this line will not be applicable since most legal reserves require
appropriation in the next budget year. If the reserve is established as of June 30, 2017, the
district must provide a copy of the NJDOE approval per N.J.A.C. 6A:23A-16.2(j).
Line (A3) – N.J.S.A. 18A:39-31 requires that 50 percent of school bus advertising revenue be
used to offset the fuel costs of providing pupil transportation services. If a district receives
such revenue and is unable to utilize the offset for fuel costs, they must reserve the revenue for
use on fuel costs in the subsequent year. Districts that set up a reserve for school bus
advertising at June 30, 2017 may use the reserve as an adjustment to fund balance for purpose
of calculating the estimated excess surplus. Line A3 is to be used for this purpose.
Click the “Save Data” button at the bottom of the screen to save the calculation, even if no
data needs to be entered.
June 30, 2017 audited surplus will be appropriated in the 2018-19 budget as follows:
• Recapitulation of balances line 14 (general fund legal reserve)
• Revenue line 580
The budget software will flow the audited surplus to these lines automatically. The calculation
of June 30, 2017 excess surplus was performed as part of the annual audit and the excess
amount, if any, was reported to the NJDOE in the Audsum and preloaded on line (D1).
Line (D2) is used to adjust the calculation of additional excess surplus for the amount recorded
in the audited Bus Advertising Reserve on Audsum line 90028. No entry is allowed on this
line.
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The amount from line D3 will flow to the Recapitulation of Balances, line 4 in the 2018-19
column, and to the budgeted fund balance, revenue line 580.
vii. Special Education Medicaid Incentive (SEMI)
This screen is used to calculate the amount of Medicaid revenue that must be budgeted under
the Special Education Medicaid Initiative (SEMI).
In accordance with N.J.S.A. 18A:55-3, school districts are required to maximize their
participation in SEMI. The accountability regulations (N.J.A.C. 6A:23A-5.3) include
programmatic guidelines and standards for school districts to maximize participation in SEMI.
A guidance memo will be issued by the NJDOE explaining the SEMI participation
requirements and calculation of the projected revenue. District specific information including
estimated Medicaid-eligible/Special Education students and the projected revenue to be used
in developing the 2018-19 budget will be distributed to each school district through the county
office. Districts should reference the Department of the Treasury website for further details on
this program and related guidance memos at SEMI-MAC program.
Districts must recognize SEMI revenue in the original budget certified for taxes of at least 90
percent of the SEMI revenue projections provided by the NJDOE, unless the district has
requested and received a waiver or requested and received approval to record an alternative
SEMI revenue amount. Projected SEMI revenue will be recorded on revenue line 540
“Medicaid Reimbursement” in the 2018-19 proposed budget from the calculations on this
screen. There will be an edit check that the amount entered on revenue line 540 is no less than
90 percent of the revenue projection provided by the NJDOE, unless the district selects on the
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data entry screen that it has an approved waiver or received approval to use an alternative
revenue projection for the 2018-19 budget year. If the box is checked in either of these
sections of the data entry screen, the county approval letter and alternative revenue projection,
if applicable, must be submitted to the executive county superintendent, and the amount of the
alternate projection must be entered in the last cell of the screen. If a district is opting to
budget more than the required 90% projected amount, check the box and enter the amount to
be budgeted. No other data entry is required on this support document by the district. The
revenue amount shown on the second line of the report is calculated as 100 percent of the
NJDOE calculated revenue projection. The revenue amount shown on the fourth line of the
report is calculated as 90 percent of the second line.
A district may obtain a waiver of the requirements to maximize SEMI participation if the
projection provided by the NJDOE reflects, that for the subsequent school year, the district
will have 40 or fewer Medicaid eligible classified students. A district may also seek approval
from the Executive County Superintendent to use its own projection of SEMI reimbursement
upon demonstration that the numbers it used in calculating the projections are more accurate.
Districts that obtain an approved Alternate Revenue Projection are still required to participate
in the SEMI program and must meet the approved alternate budgeted amount.
All waiver and alternative revenue requests must be submitted to the executive county
superintendent no less than 45 days prior to the submission of the district’s proposed budget.
The executive county superintendent shall notify the district of the decision on the waiver
application within 20 days of receipt of the waiver request. If districts have checked the
waiver or alternative revenue box, a fatal edit in the software requires the county office to
check the last box on the screen to indicate that the data has been reviewed and the waiver or
alternate revenue projection have been granted. There is also a fatal edit if the district checks
the waiver received box and the district has an estimated Medicaid eligible/Special Education
student count greater than 40.
In accordance with N.J.A.C. 6A:23A-5.3(f), each district that has not achieved maximum
participation in the SEMI program or failed to comply with all program requirements set forth
in N.J.A.C. 6A:23A-5.3(e), shall demonstrate a good faith effort to achieve maximum
participation and to maximize available SEMI revenue by submitting a SEMI action plan to
the executive county superintendent for review and approval as part of the district’s proposed
budget submission. Maximum participation of SEMI is defined in the regulations as obtaining
90 percent return rate of parental consent forms for all SEMI eligible students. If applicable,
the district shall review the existing action plan previously submitted, and if necessary, modify
it to demonstrate the district’s current status in terms of maximum participation in the SEMI
program. The required components for the SEMI action plan are specified in N.J.A.C.
6A:23A-5.3(g).
Data Entry:
If a district has fewer than 40 SEMI-eligible students and has received a waiver from the
county office, then the box “District has approved waiver” should be checked. Districts with
waivers may still budget SEMI revenue in the budget by entering the amount to be budgeted in
the cell of the screen entitled “Alternate Revenue Projection.” This alternate amount will flow
to revenue line 540.
If a district has prepared an alternate revenue projection due to a phase-in plan for maximizing
parental consent, then the box “Phase-in plan for maximizing parental consent was prepared by
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district” should be checked, and the amount of the alternate revenue projection entered in the
“Alternate Revenue Projection” cell. This alternate amount will flow to revenue line 540.
If a district has prepared an alternate revenue projection due to a revenue reduction analysis
prepared by the district, then the box “Revenue reduction analysis was prepared by district”
should be checked, and the amount of the alternate revenue projection entered in the cell on
the screen entitled “Alternate Revenue Projection.” This alternate amount will flow to revenue
line 540.
For districts with no waiver, no alternate revenue projection, and that are budgeting the 90%
required amount, no data entry is required on this form. The screen should be opened and
saved with no entry.
If a district opts to budget more than the 90% required amount, check the box on the line
entitled “Districts may budget more than the 90% projected amount. If the district opts to
budget more, check this box and enter the budgeted amount below.” Also enter the amount to
be budgeted in the last cell of the screen “Alternate Revenue Projection.” This alternate
amount will flow to revenue line 540.
For any district which has checked the boxes indicating that a waiver or alternate revenue
projection have been approved, the executive county superintendent or executive county
business administrator must check the box on the last line of the report, indicating that this
data has been reviewed.
A sample data entry screen for SEMI follows.
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viii. School Based Budget
School-based budgeting is maintained in the budget software for districts with approved
schoolwide programs. Districts that were required to submit Fund 15 school-based budgets in
previous years are required to continue to do so for 2018-19. As such, those districts must
enter school-based budget information into the budget software and complete the school-based
budget screens. The school-based revenue and appropriation lines are on a single screen for
each school.
General Overview of the School-Based Budget Completion Process:
Beginning with the 1999-2000 budget year, certain districts were required to submit school-
based budgets for their schools. A blended resource fund (fund 15), a subfund of the general
fund, was created to allow budgeting of school-level appropriations and accounting for school-
level expenditures. Revenues are recorded in fund 15 as operating transfers from the general
fund (fund 11) and special revenue fund (fund 20).
Under NCLB, districts were encouraged to blend eligible funds for eligible schoolwide
programs in Fund 15. Schoolwide status is determined on a school by school basis based on
poverty levels and having an approved schoolwide program plan. Simply being a school in a
district that prepares school-based budgets does not make the school eligible to operate a
schoolwide program. One of the requirements of implementing schoolwide programs is to
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integrate, whenever possible, all local, state and federal resources into one funding stream to
upgrade the entire school. It is therefore important that districts are cognizant of the federal
laws permitting blending of federal resources, particularly the Improving America’s Schools
Act of 1994 (IASA) P.L. 103-382, amendments to the Elementary and Secondary Education
Act of 1965 (ESEA), Title I, Part A. ESEA was reauthorized by the No Child Left Behind Act
of 2001 (NCLB) (P. L. No. 107-110 enacted January 8, 2002). Refer to US DOE and NJ DOE
for details of ESSA and NCLB. In addition, the United States Department of Education
(USDOE) website provides written guidance, program ideas and audit information on
schoolwide programs. Included on this website is a document entitled “Non-Regulatory
Guidance Title I Fiscal Issues: Maintenance of Effort, Comparability, Supplement, not
Supplant, Carryover, Consolidating Funds in Schoolwide Programs Grantback Requirements”
Revised February 2008 at Non-Regulatory Guidance.
The Every Student Succeeds Act (ESSA) was signed by President Obama on December 10,
2015. This measure reauthorizes the Elementary and Secondary Education Act (ESEA), and
replaces the No Child Left Behind Act of 2001. The U.S. Department of Education will be
working with states and districts to implement the new law. On August 9, 2017, the U.S.
Department of Education approved New Jersey’s ESSA state plan. The NJDOE has conducted
technical assistance sessions throughout the state providing ESSA-related information and
guidance to assist the districts in their preparations for the 2018-19 school year. The NJDOE
has also established a dedicated website for all information related to ESSA, including
additional guidance specifically geared toward districts. For more information or if you have
any questions or need assistance on ESSA, please contact NJDOE at [email protected], or
visit the USDE’s ESSA website.
The basics of a schoolwide program are summarized in this section. The previously
mentioned resources should be referenced for more detailed and specific information relating
to operating a schoolwide program.
A local educational agency (LEA) is permitted to consolidate and blend funds “together with
other federal, state and local funds, in order to upgrade the entire educational program of a
school that serves an eligible school attendance area in which not less than 40 percent of the
children are from low-income families, or not less than 40 percent of the children enrolled in
the school are from such families” (NCLB §1114). The purpose is to increase the academic
achievement for all students in the school by allowing schools to integrate their programs,
strategies and resources.
A Title I targeted assistance program uses Title I, Part A funds only for the provision of
supplementary educational services to eligible children who are failing, or at risk of failing, to
meet state standards. In a Title I schoolwide program, a school is not required to provide
supplementary services to identified children but instead can upgrade the entire educational
program in the school.
In order to be eligible for a Title I schoolwide program, the school must be eligible for the
Title I program; receive Title I, Part A funds; have at least 40 percent of the children enrolled
in the school or residing in the school attendance area be from low-income families; comply
with a year of planning; meet the nine essential program components; and, be approved to
operate a schoolwide program. To promote effective, long-term planning, a school can
maintain its schoolwide program eligibility even if it drops below the 40 percent poverty
threshold. However, the school must still meet Title I eligibility and receive Title I funds.
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Title I eligibility is a prerequisite of schoolwide program eligibility. Without an approved
schoolwide program, a school is not permitted to blend federal funds with state and local
funds. Schoolwide programs are to be approved by the NJDOE. These ineligible schools may
only blend state and local funds.
Only eligible Title I schools receiving Title I funds may operate schoolwide programs.
Only schools with approved schoolwide status may combine federal funds in their school-
based budgets.
Budgeting the Estimated TPAF, FICA and Medicare Reimbursements Associated with
the Salaries Allocated to Federal Programs in a School-Based Budget:
N.J.S.A. 18A:66-90 requires each public employer (district) to reimburse the State for the
amount of TPAF, FICA and Medicare paid by the State on behalf of the district for contractual
teacher salaries charged to federally funded programs. For 2018-19, districts must calculate
and budget the amount due to the state for contractual teacher salaries charged to federally
funded programs. Prior to the implementation of blended resource school-based budgets, this
reimbursement was calculated on Title I and other federal program teachers and included on
the benefits line of the applicable grant application.
The implementation of school-based budgets, and the blending of federal, state and local funds
in the school-based budget recorded in fund 15, necessitates a calculation of the salary
amounts paid in fund 15, which are attributable to federal sources. Once this calculation is
performed, the budgeted TPAF, FICA and Medicare reimbursements can be determined and
included in the related grant application.
The following instructions detail how to calculate an estimate of the reimbursement due to the
State for the TPAF, FICA and Medicare associated with the federal portion of salaries blended
in a school-based budget. This calculation should be performed for each school with a blended
resource school-based budget with schoolwide program status. The reimbursement calculated
as follows should be included on the benefits line (200-200) in the NCLB application and
recorded in fund 20. The remainder of the school allocation should be blended in the school-
based budget if the school has Title I schoolwide status.
Districts should consult the schoolwide program resources referenced at the beginning of this
section for guidance on which programs are blendable in a schoolwide program.
Title I, Part A: Basic:
1 Complete the Title I Eligibility Step 4 tab in EWEG of the NCLB Consolidated
Formula Subgrant Application as usual. This is done to determine which
schools are eligible to receive Title I funding based upon the poverty level of the
school.
2 Once the allocations to the schools are calculated on the Title I Eligibility Step 4
tab in EWEG use the school allocations to determine the budgeted percentage of
total resources Title I represents of each school’s budget.
3 Determine the contracted teacher and administrator salaries in each school. This
can be done by performing a payroll sort from the district’s payroll system, by
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school, detailing the teachers at each school and each teacher’s contracted
salaries paid during the year. (This amount is to be contracted base wages only
and should not include stipends or extra-curricular activity payments.)
4 Multiply the contracted teacher and administrator salaries determined in #3 by
the Title I resource percentage for that school determined in #2 to determine the
portion of contracted teacher and administrator salaries paid from Title I funds.
5 Multiply the federal contracted teacher and administrator salaries determined in
#4 by the TPAF, FICA and Medicare rates (use the fiscal year 2018 pension rate
and calendar year 2016 FICA and Medicare rates because those are the only rates
available at budget time) to determine the budgeted benefits reimbursement due
to the State of New Jersey for the portion of that school’s contracted teacher and
administrator salaries attributable to Title I. The rates are as follows:
Tax Category Rate
TPAF Not Available at Publication
FICA on Salaries <= $128,400 6.20%
Medicare Base Rate, Wages up to
$200,000
1.45%
Medicare Wages in Excess of
$200,000
Additional 0.9%
6 Add the TPAF, FICA and Medicare reimbursements calculated in #5 together by
school to determine the benefit reimbursements on a school level.
7 For each school, subtract the benefits reimbursements from #6 out of the
applicable school’s allocation of funds determined in #1. The result of this is the
amount of Title I funds to be sent to that school to be blended in the school-
based budget and included on the School-wide Programs line (function/object
520-930) of the NCLB Consolidated Formula Subgrant Application – Budget
Summary page. The school amount calculated in this step should be entered on
line 00710 (Title I) in the revenues screen, for the applicable school, of the
School-Based Budget Menu section of the district-wide budget software.
8 The amount included on line 520-930 for a particular school (item #7) plus the
benefit reimbursement for that school (item #6) will equal the school’s
allocation determined in item #1.
9 Summarize the school-level reimbursement calculations (item #6) to determine
the total reimbursement for all schools. Include this number on line 200-200 of
the Budget tab in EWEG of the NCLB LEA Consolidated Formula Subgrant
Application in the Title I column. This amount must be broken out by school in
the Program Coordination and Budget Detail pages of the NCLB Application.
10 Summarize the individual school contributions to the blended resource school-
based budget (item #7) to determine the total Title I contribution to the school-
based budget. Include this number on line 520-930 of the Budget Summary tab
in EWEG of the NCLB LEA Consolidated Formula Subgrant Application in the
Title I column. This amount must be broken out by school in the Schoolwide
Blended List by School tab within the Budget section of EWEG.
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Other Federal funds eligible to be consolidated in a schoolwide program:
Other Federal program funds may also be blended in school-based budgets. Consult the
schoolwide program reference materials included at the beginning of this section for
which Federal revenues are permitted to be blended in a school-based budget. The
TPAF, FICA and Medicare reimbursements to the State of New Jersey associated with
the portion of contracted teacher and administrator salaries attributable to these funds
need to be calculated and budgeted using the same procedures previously outlined for
Title I. Follow steps 3-10 using the applicable funding source resource percentage for
each federal funding source blended in each school-based budget.
The amount determined in Step 7 should be included on the appropriate line of the
school’s revenue screen in the district-wide budget software.
Program School Based Revenue Line
Title II–Part A–Principal and Teacher
Training and Recruiting
1160
Title IV – Part A – Safe and Drug Free 1170
Title II – Part D – Technology 1180
Title III-Part A-English Lang. Acquisition 1190
Title V-Part A-Innovative Programs 1200
Other Revenues from Federal Sources 1210
Data Entry:
Districts submitting school-based budgets as part of their district-wide budget submission must
select the School-Based Budget item from the Budget tab. From the sub-menu select the
individual schools and enter the school-based revenue and appropriation data. The columns
and functionality are the same as the Revenues screen, as discussed in Section III-C of this
document, with the following addition. At the top of the screen are two methods by which
users may navigate to another school to continue data entry:
• In the top left corner of the screen is a link to “Click to Go Back to All schools (SBB)
list.” Clicking this link will return the user to the school list, where another school can
be selected.
• In the top right corner of the screen is a drop-down box entitled “Choose Another
School.” Select another school name in this drop-down box and the program will bring
the user to the data entry screen for that school.
Revenues are recorded in fund 15 as operating transfers from the general fund (fund 11) and
special revenue fund (fund 20). The budget software includes edits for agreement between the
amounts entered in the school-based budget screens and the amounts on general fund line
84020 and special revenue fund lines 88160 and 88720, as applicable. Audited expenditure
data for fund 15 for 2016-17 will be preloaded from Audsum into each school. The 2017-18
budget information will be preloaded into the 2017-18 column for each school. These
amounts must be updated to reflect the revised budget as of February 1, 2018.
The amounts reported in the district-wide budget for the contributions to the blended resource
school-based budgets are a summary of the amounts reported as revenues from those sources
in the school-based budgets. The school-based budgets must be entered and the revenue
sources identified in order to determine the amounts to be reported in the district-wide budget.
The general fund contribution amount is the sum of the local resources (taxes, surplus,
miscellaneous revenues, tuition, etc.) and unrestricted state aids from the district’s general
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fund budget that is dedicated to supporting the blended resource school-based budgets. The
restricted aid contributions are the allocations of those aids to the school-based budgets. The
budget software contains edit checks for agreement between the following lines of the district-
wide detailed appropriations and the total of the amounts reported in the school-based blended
resource fund revenues for 2018-19 and 2017-18:
Line Name District-wide School-Based
General Fund Contribution Line 84020 Sum of Line 1110
Other State Projects Line 88160 Sum of Line 1140
Other Federal Projects Line 88720 Sum of Line 1220
School-Based Revenues
Original budget revenue data for 2017-18 will be preloaded into the 2017-18 column for each
school. Districts must update this information to reflect the February 1, 2018 revised budget.
The 2018-19 budget information must be entered by the district. The school-based budget
revenue account grid follows this section.
School-Based Budget Revenues Accounts
School-Based Appropriations
Audited expenditure data will be preloaded into the 2016-17 column for each school. Original
budget appropriation data for 2017-18 will be preloaded into the 2017-18 column for each
school. Districts must update this information to reflect the February 1, 2018 revised budget.
The 2018-19 budget information must be manually entered by the district. The school-based
budget appropriation account grid follows this section.
School-Based Budget Appropriation Accounts 2018-19: SBB
Line
Number
Description SBB Account
Number
Regular Programs – Instruction
2080 Kindergarten - Salaries of Teachers 15-110-100-101
Line Budget Category Account Number
1100 Adjustment for Prior Year Encumbrances
1110 General Fund Contribution
15-5200
1130 Other Restricted State Entitlements 15-32XX
1140 Total from Restricted State Sources
Revenues from Restricted Federal Sources:
1150 Title I - Part A 15-4411 to 4416
1160 Title II - Part A - Principal & Teacher Training 15-4451 to 4455
1170 Title IV - Part A - Safe & Drug Free 15-4471 to 4474
1180 Title II - Part D – Technology 15-4451 to 4455
1190 Title III -Part A - English Language Acquisition 15-4491 to 4494
1200 Title V - Part A - Innovative Programs 15-4495 to 4499
1210 Other Revenues from Federal Sources 15-448X
1220 Total from Restricted Federal Sources
1230 Total SBB Resources
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SBB
Line
Number
Description SBB Account
Number
2100 Grades 1-5 - Salaries of Teachers 15-120-100-101
2120 Grades 6-8 - Salaries of Teachers 15-130-100-101
2140 Grades 9-12 - Salaries of Teachers 15-140-100-101
Regular Programs - Undistributed Instruction
3000 Other Salaries for Instruction 15-190-100-106
3005 Unused Vacation Payment to Terminated/Retired Staff 15-1XX-100-199
3020 Purchased Professional-Educational Services 15-190-100-320
3040 Purchased Technical Services 15-190-100-340
3060 Other Purchased Services (400-500 series) 15-190-100-500
3080 General Supplies 15-190-100-610
3100 Textbooks 15-190-100-640
3120 Other Objects 15-190-100-800
3200 Total Regular Programs - Instruction
Special Education – Instruction
Cognitive - Mild:
3500 Salaries of Teachers 15-201-100-101
3520 Other Salaries for Instruction 15-201-100-106
3525 Unused Vacation Payment to Terminated/Retired Staff 15-201-100-199
3540 Purchased Professional-Educational Services 15-201-100-320
3560 Purchased Technical Services 15-201-100-340
3580 Other Purchased Services (400-500 series) 15-201-100-500
3600 General Supplies 15-201-100-610
3620 Textbooks 15-201-100-640
3640 Other Objects 15-201-100-800
3660 Total Cognitive – Mild
Cognitive - Moderate:
4000 Salaries of Teachers 15-202-100-101
4020 Other Salaries for Instruction 15-202-100-106
4025 Unused Vacation Payment to Terminated/Retired Staff 15-202-100-199
4040 Purchased Professional-Educational Services 15-202-100-320
4060 Purchased Technical Services 15-202-100-340
4080 Other Purchased Services (400-500 series) 15-202-100-500
4100 General Supplies 15-202-100-610
4120 Textbooks 15-202-100-640
4140 Other Objects 15-202-100-800
4160 Total Cognitive – Moderate
Learning and/or Language Disabilities:
4500 Salaries of Teachers 15-204-100-101
4520 Other Salaries for Instruction 15-204-100-106
4525 Unused Vacation Payment to Terminated/Retired Staff 15-204-100-199
4540 Purchased Professional-Educational Services 15-204-100-320
4560 Purchased Technical Services 15-204-100-340
4580 Other Purchased Services (400-500 series) 15-204-100-500
4600 General Supplies 15-204-100-610
4620 Textbooks 15-204-100-640
4640 Other Objects 15-204-100-800
4660 Total Learning and/or Language Disabilities
Visual Impairments:
5000 Salaries of Teachers 15-206-100-101
5020 Other Salaries for Instruction 15-206-100-106
5025 Unused Vacation Payment to Terminated/Retired Staff 15-206-100-199
5040 Purchased Professional-Educational Services 15-206-100-320
5060 Purchased Technical Services 15-206-100-340
5080 Other Purchased Services (400-500 series) 15-206-100-500
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SBB
Line
Number
Description SBB Account
Number
5100 General Supplies 15-206-100-610
5120 Textbooks 15-206-100-640
5140 Other Objects 15-206-100-800
5160 Total Visual Impairments
Auditory Impairments:
5500 Salaries of Teachers 15-207-100-101
5520 Other Salaries for Instruction 15-207-100-106
5525 Unused Vacation Payment to Terminated/Retired Staff 15-207-100-199
5540 Purchased Professional-Educational Services 15-207-100-320
5560 Purchased Technical Services 15-207-100-340
5580 Other Purchased Services (400-500 series) 15-207-100-500
5600 General Supplies 15-207-100-610
5620 Textbooks 15-207-100-640
5640 Other Objects 15-207-100-800
5660 Total Auditory Impairments
Behavioral Disabilities:
6000 Salaries of Teachers 15-209-100-101
6020 Other Salaries for Instruction 15-209-100-106
6025 Unused Vacation Payment to Terminated/Retired Staff 15-209-100-199
6040 Purchased Professional-Educational Services 15-209-100-320
6060 Purchased Technical Services 15-209-100-340
6080 Other Purchased Services (400-500 series) 15-209-100-500
6100 General Supplies 15-209-100-610
6120 Textbooks 15-209-100-640
6140 Other Objects 15-209-100-800
6160 Total Behavioral Disabilities
Multiple Disabilities:
6500 Salaries of Teachers 15-212-100-101
6520 Other Salaries for Instruction 15-212-100-106
6525 Unused Vacation Payment to Terminated/Retired Staff 15-212-100-199
6540 Purchased Professional-Educational Services 15-212-100-320
6560 Purchased Technical Services 15-212-100-340
6580 Other Purchased Services (400-500 series) 15-212-100-500
6600 General Supplies 15-212-100-610
6620 Textbooks 15-212-100-640
6640 Other Objects 15-212-100-800
6660 Total Multiple Disabilities
Resource Room/Resource Center:
7000 Salaries of Teachers 15-213-100-101
7020 Other Salaries for Instruction 15-213-100-106
7025 Unused Vacation Payment to Terminated/Retired Staff 15-213-100-199
7040 Purchased Professional-Educational Services 15-213-100-320
7060 Purchased Technical Services 15-213-100-340
7080 Other Purchased Services (400-500 series) 15-213-100-500
7100 General Supplies 15-213-100-610
7120 Textbooks 15-213-100-640
7140 Other Objects 15-213-100-800
7160 Total Resource Room/Resource Center
Autism:
7500 Salaries of Teachers 15-214-100-101
7520 Other Salaries for Instruction 15-214-100-106
7525 Unused Vacation Payment to Terminated/Retired Staff 15-214-100-199
7540 Purchased Professional-Educational Services 15-214-100-320
7560 Purchased Technical Services 15-214-100-340
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SBB
Line
Number
Description SBB Account
Number
7580 Other Purchased Services (400-500 series) 15-214-100-500
7600 General Supplies 15-214-100-610
7620 Textbooks 15-214-100-640
7640 Other Objects 15-214-100-800
7660 Total Autism
Preschool Disabilities - Part-Time:
8000 Salaries of Teachers 15-215-100-101
8020 Other Salaries for Instruction 15-215-100-106
8025 Unused Vacation Payment to Terminated/Retired Staff 15-215-100-199
8040 Purchased Professional-Educational Services 15-215-100-320
8060 Purchased Technical Services 15-215-100-340
8080 Other Purchased Services (400-500 series) 15-215-100-500
8100 General Supplies 15-215-100-600
8120 Other Objects 15-215-100-800
8140 Total Preschool Disabilities - Part-Time
Preschool Disabilities - Full-Time:
8500 Salaries of Teachers 15-216-100-101
8520 Other Salaries for Instruction 15-216-100-106
8525 Unused Vacation Payment to Terminated/Retired Staff 15-216-100-199
8540 Purchased Professional-Educational Services 15-216-100-320
8560 Purchased Technical Services 15-216-100-340
8580 Other Purchased Services (400-500 series) 15-216-100-500
8600 General Supplies 15-216-100-600
8620 Other Objects 15-216-100-800
8640 Total Preschool Disabilities - Full-Time:
Cognitive - Severe:
10000 Salaries of Teachers 15-222-100-101
10020 Other Salaries for Instruction 15-222-100-106
10025 Unused Vacation Payment to Terminated/Retired Staff 15-222-100-199
10040 Purchased Professional-Educational Services 15-222-100-320
10060 Purchased Technical Services 15-222-100-340
10080 Other Purchased Services (400-500 series) 15-222-100-500
10100 General Supplies 15-222-100-610
10120 Textbooks 15-222-100-640
10140 Other Objects 15-222-100-800
10150 Total Cognitive – Severe
10300 Total Special Education - Instruction
Basic Skills/Remedial – Instruction
11000 Salaries of Teachers 15-230-100-101
11020 Other Salaries for Instruction 15-230-100-106
11025 Unused Vacation Payment to Terminated/Retired Staff 15-230-100-199
11040 Purchased Professional-Educational Services 15-230-100-320
11060 Purchased Technical Services 15-230-100-340
11080 Other Purchased Services (400-500 series) 15-230-100-500
11100 General Supplies 15-230-100-610
11120 Textbooks 15-230-100-640
11140 Other Objects 15-230-100-800
11160 Total Basic Skills/Remedial – Instruction
Bilingual Education – Instruction
12000 Salaries of Teachers 15-240-100-101
12020 Other Salaries for Instruction 15-240-100-106
12025 Unused Vacation Payment to Terminated/Retired Staff 15-240-100-199
12040 Purchased Professional-Educational Services 15-240-100-320
12060 Purchased Technical Services 15-240-100-340
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SBB
Line
Number
Description SBB Account
Number
12080 Other Purchased Services (400-500 series) 15-240-100-500
12100 General Supplies 15-240-100-610
12120 Textbooks 15-240-100-640
12140 Other Objects 15-240-100-800
12160 Total Bilingual Education – Instruction
Vocational Programs - Local – Instruction
13000 Salaries of Teachers 15-3XX-100-101
13020 Other Salaries for Instruction 15-3XX-100-106
13025 Unused Vacation Payment to Terminated/Retired Staff 15-3XX-100-199
13040 Purchased Professional-Educational Services 15-3XX-100-320
13060 Purchased Technical Services 15-3XX-100-340
13080 Other Purchased Services (400-500 series) 15-3XX-100-500
13100 General Supplies 15-3XX-100-610
13120 Textbooks 15-3XX-100-640
13140 Other Objects 15-3XX-100-800
13160 Total Vocational Programs - Local - Instruction
School-Spon. Cocurricular Actvts. - Inst.
17000 Salaries 15-401-100-100
17005 Unused Vacation Payment to Terminated/Retired Staff 15-401-100-199
17020 Purchased Services (300-500 series) 15-401-100-500
17040 Supplies and Materials 15-401-100-600
17060 Other Objects 15-401-100-800
17100 Total School-Spon. Co/Extra Curricular Actvts. - Inst.
School-Spon. Athletics – Inst.
17500 Salaries 15-402-100-100
17505 Unused Vacation Payment to Terminated/Retired Staff 15-402-100-199
17520 Purchased Services (300-500 series) 15-402-100-500
17540 Supplies 15-402-100-600
17560 Other Objects 15-402-100-800
17600 Total School-Spon. Athletics – Inst.
Before/After School Programs – Instruction
19000 Salaries of Teachers 15-421-100-101
19020 Other Salaries of Instruction 15-421-100-106
19040 Salaries of Teacher Tutors 15-421-100-178
19060 Salaries of Reading Specialists 15-421-100-179
19065 Unused Vacation Payment to Terminated/Retired Staff 15-421-100-199
19080 Purchased Professional & Technical Services 15-421-100-300
19100 Other Purchased Services (400-500 Series) 15-421-100-500
19120 Supplies and Materials 15-421-100-600
19140 Other Objects 15-421-100-800
19160 Total Before/After School Programs – Instruction
Before/After School Programs – Support Services
19500 Salaries 15-421-200-100
19505 Unused Vacation Payment to Terminated/Retired Staff 15-421-200-199
19520 Purchased Professional & Technical Services 15-421-200-300
19540 Purchased Services (400-500 Series) 15-421-200-500
19560 Supplies and Materials 15-421-200-600
19580 Other Objects 15-421-200-800
19600 Total Before/After School Programs – Support Services
19620 Total Before/After School Programs
Summer School – Instruction
20000 Salaries of Teachers 15-422-100-101
20020 Other Salaries of Instruction 15-422-100-106
20040 Salaries of Teacher Tutors 15-422-100-178
117
SBB
Line
Number
Description SBB Account
Number
20060 Salaries of Reading Specialists 15-422-100-179
20065 Unused Vacation Payment to Terminated/Retired Staff 15-422-100-199
20080 Purchased Professional & Technical Services 15-422-100-300
20100 Other Purchased Services (400-500 Series) 15-422-100-500
20120 General Supplies 15-422-100-610
20140 Textbooks 15-422-100-640
20160 Other Objects 15-422-100-800
20180 Total Summer School – Instruction
Summer School – Support Services
20500 Salaries 15-422-200-100
20505 Unused Vacation Payment to Terminated/Retired Staff 15-422-200-199
20520 Purchased Professional & Technical Services 15-422-200-300
20540 Purchased Services (400-500 Series) 15-422-200-500
20560 Supplies and Materials 15-422-200-600
20580 Other Objects 15-422-200-800
20600 Total Summer School – Support Services
20620 Total Summer School
Instructional Alternative Education Program - Instruction
21000 Salaries of Teachers 15-423-100-101
21020 Other Salaries of Instruction 15-423-100-106
21040 Salaries of Teacher Tutors 15-423-100-178
21060 Salaries of Reading Specialists 15-423-100-179
21065 Unused Vacation Payment to Terminated/Retired Staff 15-423-100-199
21080 Purchased Professional & Technical Services 15-423-100-300
21100 Other Purchased Services (400-500 Series) 15-423-100-500
21120 General Supplies 15-423-100-610
21140 Textbooks 15-423-100-640
21160 Other Objects 15-423-100-800
21180 Total Instructional Alternative Education Program – Instruction
Instructional Alternative Education Program – Support Services
21500 Salaries 15-423-200-100
21505 Unused Vacation Payment to Terminated/Retired Staff 15-423-200-199
21520 Purchased Professional & Technical Services 15-423-200-300
21540 Purchased Services (400-500 Series) 15-423-200-500
21560 Supplies and Materials 15-423-200-600
21580 Other Objects 15-423-200-800
21600 Total Instructional Alternative Education Program – Support Services
21620 Total Instructional Alternative Education Program
Other Supplemental/At-Risk Programs - Instruction
22000 Salaries of Teachers 15-424-100-101
22020 Other Salaries of Instruction 15-424-100-106
22040 Salaries of Teacher Tutors 15-424-100-178
22060 Salaries of Reading Specialists 15-424-100-179
22065 Unused Vacation Payment to Terminated/Retired Staff 15-424-100-199
22080 Purchased Professional & Technical Services 15-424-100-300
22100 Other Purchased Services (400-500 Series) 15-424-100-500
22120 General Supplies 15-424-100-610
22140 Textbooks 15-424-100-640
22160 Other Objects 15-424-100-800
22180 Total Other Supplemental/At-Risk Programs - Instruction
Other Supplemental/At-Risk Programs – Support Services
22500 Salaries 15-424-200-100
22505 Unused Vacation Payment to Terminated/Retired Staff 15-424-200-199
22520 Purchased Professional & Technical Services 15-424-200-300
118
SBB
Line
Number
Description SBB Account
Number
22540 Purchased Services (400-500 Series) 15-424-200-500
22560 Supplies and Materials 15-424-200-600
22580 Other Objects 15-424-200-800
22600 Total Other Supplemental/At-Risk Programs – Support Services
22620 Total Other Supplemental/At-Risk Programs
Other Alternative Education Program - Instruction
23000 Salaries of Teachers 15-425-100-101
23020 Other Salaries of Instruction 15-425-100-106
23040 Salaries of Teacher Tutors 15-425-100-178
23060 Salaries of Reading Specialists 15-425-100-179
23065 Unused Vacation Payment to Terminated/Retired Staff 15-425-100-199
23080 Purchased Professional & Technical Services 15-425-100-300
23100 Other Purchased Services (400-500 Series) 15-425-100-500
23120 General Supplies 15-425-100-610
23140 Textbooks 15-425-100-640
23160 Other Objects 15-425-100-800
23180 Total Other Alternative Education Program – Instruction
Other Alternative Education Program – Support Services
23500 Salaries 15-425-200-100
23505 Unused Vacation Payment to Terminated/Retired Staff 15-425-200-199
23520 Purchased Professional & Technical Services 15-425-200-300
23540 Purchased Services (400-500 Series) 15-425-200-500
23560 Supplies and Materials 15-425-200-600
23580 Other Objects 15-425-200-800
23600 Total Other Alternative Education Program – Support Services
23620 Total Other Alternative Education Program
Other Instructional Programs – Instruction
25000 Salaries 15-4XX-100-100
25005 Unused Vacation Payment to Terminated/Retired Staff 15-4XX-100-199
25020 Purchased Services (300-500 series) 15-4XX-100-500
25040 Supplies and Materials 15-4XX-100-600
25060 Other Objects 15-4XX-100-800
25100 Total Other Instructional Programs - Instruction
Undistributed Expend. - Attend. & Social Work
29500 Salaries 15-000-211-100
29520 Salaries of Drop-Out Prevention Officer/Coordinators 15-000-211-171
29540 Salaries of Family Support Teams 15-000-211-172
29560 Salaries of Family Liaisons/Community Parent Inv. Spec. 15-000-211-173
29580 Salaries of Community/School Coordinators 15-000-211-174
29585 Unused Vacation Payment to Terminated/Retired Staff 15-000-211-199
29600 Purchased Professional and Technical Services 15-000-211-300
29620 Other Purchased Services (400-500 series) 15-000-211-500
29640 Supplies and Materials 15-000-211-600
29660 Other Objects 15-000-211-800
29680 Total Undistributed Expend. - Attend. & Social Work
Undistributed Expenditures - Health Services
30500 Salaries 15-000-213-100
30520 Salaries of Social Services Coordinators 15-000-213-175
30525 Unused Vacation Payment to Terminated/Retired Staff 15-000-213-199
30540 Purchased Professional and Technical Services 15-000-213-300
30560 Other Purchased Services (400-500 series) 15-000-213-500
30580 Supplies and Materials 15-000-213-600
30600 Other Objects 15-000-213-800
30620 Total Undistributed Expenditures - Health Services
119
SBB
Line
Number
Description SBB Account
Number
Undist. Expend. – Guidance
41500 Salaries of Other Professional Staff 15-000-218-104
41520 Salaries of Secretarial and Clerical Assistants 15-000-218-105
41540 Other Salaries 15-000-218-110
41545 Unused Vacation Payment to Terminated/Retired Staff 15-000-218-199
41560 Purchased Professional - Educational Services 15-000-218-320
41580 Other Purchased Prof. and Tech. Services 15-000-218-390
41600 Other Purchased Services (400-500 series) 15-000-218-500
41620 Supplies and Materials 15-000-218-600
41640 Other Objects 15-000-218-800
41660 Total Undist. Expend. – Guidance
Undist. Expend. - Improvement of Inst. Serv.
43000 Salaries of Supervisor of Instruction 15-000-221-102
43020 Salaries of Other Professional Staff 15-000-221-104
43040 Salaries of Secr and Clerical Assist. 15-000-221-105
43060 Other Salaries 15-000-221-110
43065 Unused Vacation Payment to Terminated/Retired Staff 15-000-221-199
43080 Salaries of Facilitators, Math & Literacy Coaches 15-000-221-176
43100 Purchased Prof- Educational Services 15-000-221-320
43120 Other Purch Prof. and Tech. Services 15-000-221-390
43140 Other Purch Services (400-500) 15-000-221-500
43160 Supplies and Materials 15-000-221-600
43180 Other Objects 15-000-221-800
43200 Total Undist. Expend. - Improvement of Inst. Serv.
Undist. Expend. - Edu. Media Serv./Sch. Library
43500 Salaries 15-000-222-100
43520 Salaries of Technology Coordinators 15-000-222-177
43525 Unused Vacation Payment to Terminated/Retired Staff 15-000-222-199
43540 Purchased Professional and Technical Services 15-000-222-300
43560 Other Purchased Services (400-500 series) 15-000-222-500
43580 Supplies and Materials 15-000-222-600
43600 Other Objects 15-000-222-800
43620 Total Undist. Expend. - Edu. Media Serv./Sch. Library
Undist. Expend. - Instructional Staff Training Serv.
44080 Purchased Professional - Educational Service 15-000-223-320
44100 Other Purchased Prof. and Tech. Services 15-000-223-390
44120 Other Purchased Services (400-500 series) 15-000-223-500
44140 Supplies and Materials 15-000-223-600
44160 Other Objects 15-000-223-800
44180 Total Undist. Expend. - Instructional Staff Training Serv.
Undist. Expend. - Support Serv. - School Admin.
46000 Salaries of Principals/Assistant Principals 15-000-240-103
46020 Salaries of Other Professional Staff 15-000-240-104
46040 Salaries of Secretarial and Clerical Assistants 15-000-240-105
46060 Other Salaries 15-000-240-110
46065 Unused Vacation Payment to Terminated/Retired Staff 15-000-240-199
46080 Purchased Professional and Technical Services 15-000-240-300
46100 Other Purchased Services (400-500 series) 15-000-240-500
46120 Supplies and Materials 15-000-240-600
46140 Other Objects 15-000-240-800
46160 Total Undist. Expend. - Support Serv. - School Admin.
Undist. Expend. – Custodial Services
49020 Salaries of Non-Instructional Aides 15-000-262-107
49180 General Supplies 15-000-262-610
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SBB
Line
Number
Description SBB Account
Number
49340 Total Undist. Expend. – Custodial Services
Undist. Expend. – Security
51000 Salaries 15-000-266-100
51005 Unused Vacation Payment to Terminated/Retired Staff 15-000-266-199
51020 Purchased Professional and Technical Services 15-000-266-300
51040 Cleaning, Repair, and Maintenance Services 15-000-266-420
51060 General Supplies 15-000-266-610
51080 Other Objects 15-000-266-800
51100 Total Undist. Expend. – Security
51120 Total Undist. Expend-Oper. & Maint. of Plant Serv.
Undist. Expend. - Student Transportation Serv.
52280 Contr Serv(Oth. than Bet Home & Sch) - Vend 15-000-270-512
52480 Total Undist. Expend. - Student Transportation Serv.
Unallocated Benefits
71000 Group Insurance 15-000-291-210
71020 Social Security Contributions 15-000-291-220
71040 T.P.A.F. Contributions – ERIP 15-000-291-232
71060 Other Retirement Contributions – PERS 15-000-291-241
71080 Other Retirement Contributions – ERIP 15-000-291-242
71100 Other Retirement Contributions – Deferred PERS Payment 15-000-291-248
71120 Other Retirement Contributions – Regular 15-000-291-249
71140 Unemployment Compensation 15-000-291-250
71160 Workmen’s Compensation 15-000-291-260
71180 Health Benefits 15-000-291-270
71200 Tuition Reimbursement 15-000-291-280
71220 Other Employee Benefits 15-000-291-290
71225 Unused Sick Payment to Terminated/Retired Staff- mass severance 15-000-291-297
71226 Unused Vacation Pmt to Terminated/Retired Staff- mass severance 15-000-291-298
71227 Unused Vacation Payment to Terminated/Retired Staff 15-000-291-299
71240 Total Unallocated Benefits 15-000-291-2XX
71260 Total Personal Services – Employee Benefits
72140 Total Undistributed Expenditures
72260 Total General Current Expense
Equipment
73020 Kindergarten 15-110-100-730
73040 Grades 1-5 15-120-100-730
73060 Grades 6-8 15-130-100-730
73080 Grades 9-12 15-140-100-730
Special Education - Instruction:
74000 Cognitive – Mild 15-201-100-730
74020 Cognitive – Moderate 15-202-100-730
74040 Learning and/or Language Disabilities 15-204-100-730
74060 Visual Impairments 15-206-100-730
74080 Auditory Impairments 15-207-100-730
74100 Behavioral Disabilities 15-209-100-730
74120 Multiple Disabilities 15-212-100-730
74140 Resource Room/Resource Center 15-213-100-730
74160 Autism 15-214-100-730
74180 Preschool Disabilities - Part-Time 15-215-100-730
74200 Preschool Disabilities - Full-Time 15-216-100-730
74260 Cognitive – Severe 15-222-100-730
74280 Basic Skills/Remedial – Instruction 15-230-100-730
74300 Bilingual Education – Instruction 15-240-100-730
75040 Vocational Programs - Local – Instruction 15-3XX-100-730
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SBB
Line
Number
Description SBB Account
Number
75060 At-Risk Programs 15-42X-100-730
75080 School-Sponsored and Other Instructional Program 15-4XX-100-730
75500 Undistributed Expenditures – Instruction 15-000-100-730
75520 Undist. Expend.-Support Serv.-Students - Reg. 15-000-210-730
75600 Undist. Expend.-Support Serv. - Inst. Staff 15-000-220-730
75640 Undistributed Expenditures - School Admin. 15-000-240-730
75760 Undistributed Exp. – Security 15-000-266-730
75880 Total Equipment
76400 Total Capital Outlay
84060 School-Based Budget Grand Total
ix. School Based Summary Report
The school-based summary report totals the revenue and appropriation lines for all the schools
into a single report. This represents the total combined fund 15 revenues and appropriations.
Using the buttons at the bottom of the screen, this report may be exported to PDF or to Excel.
D. Completing the “Calculations” tab
i. SFRA Calculations
Overview
The school tax levy cap detailed in this Budget Guidelines and EDC Manual impacts local and
regional school districts only.
• County vocational school districts are subject to the county tax levy cap provisions
under P.L. 2010, c.44, not the school tax levy cap provisions detailed in this Budget
Guidelines and EDC Manual. County vocational school districts should contact their
county officials for guidance on the county tax levy cap provisions.
• For county special services school districts, N.J.S.A. 18A:46-31(b) is applicable.
Therefore, a county special services school district’s general fund budget, exclusive of
any county contribution, may not exceed the general fund budget, exclusive of any
county contribution, in the prebudget year adjusted by the CPI or three percent,
whichever is greater, plus an enrollment factor. See section III.D.iii for the separate
report to calculate the maximum permitted net budget for county special services
school districts.
• The SFRA calculations section is not accessible by county special services school
districts.
Pursuant to N.J.S.A. 18A:7F-38 and 39, local and regional districts (regular districts) shall not
adopt a budget with an increase in their general fund tax levy that exceeds their tax levy
growth limitation calculated as the prebudget year adjusted general fund tax levy plus the
adjustment for increases in enrollment multiplied by two percent, plus adjustments for an
increase in budgeted health care costs, plus an increase in normal and accrued pension liability
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costs (deferred pension), and plus or minus adjustments for responsibility shifted from/to
another entity.
The automatic cap adjustments should always be completed to determine eligibility even if the
district does not wish to use them to increase tax levy in the budget year. The NJDOE will
calculate a district’s banked cap from the eligible adjustments that a district does not use in the
budget year. N.J.S.A. 18A:7F-39(e) permits districts to bank the difference between the
maximum allowable amount to be raised by taxation for the current school budget year and the
actual amount raised by taxation for the current school budget year. This banked cap amount
may be used to increase the district tax levy cap in any of the next three budget years. (e.g.
Cap not utilized in the 2016-17 budget year will be available to be carried into fiscal years
2017-18 through 2019-20.) The budget program includes a report that will calculate the
district’s banked cap available for use in the budget year. Districts must be at cap in the
current year to request use of banked cap from prior years.
Districts may present a separate proposal or proposals to the voters or board of school estimate
to increase tax levy above the district’s base levy, but any proposal(s) for programs or services
included in the district’s current year budget requires an exemption from the executive county
superintendent as the Commissioner’s designee. The executive county superintendent may,
pursuant to N.J.A.C. 6A:23A-12.1, prohibit the submission of a separate proposal to the voters
or board of school estimate if he/she determines that the school district has not implemented
all potential efficiencies in the administrative operations of the school district, which would
eliminate the need for raising additional general fund levy.
Also, N.J.S.A. 18A:7-8(m) requires the school district to certify and provide written
documentation to the executive county superintendent that the school district has made efforts
to enter into shared arrangements with other districts or local governmental units for the
provision of administrative, business, purchasing, transportation, and other required school
district services and participates in such arrangements unless such shared arrangements would
not result in cost savings or would result in additional expenses for the district.
Additional spending proposal(s) requires the wording of the separate proposal(s) to include a
clear statement on whether the approved proposal will be a permanent increase in the tax levy
cap or an adjustment for the budget year only. Separate proposals to increase the tax levy
require majority voter approval based on the number of people voting. Also, defeated separate
proposals are not eligible for complete or partial restoration. The decision of the voters is
final.
1. Report of District Status
The Report of District Status Above or At or Below Expected Local Levy is used to
determine the district's responsibility regarding public notice and inspection. A sample of
the worksheet follows this section. This calculation will not be available in the software
until the release of state aid.
This calculation is also important in determining the appropriate procedures to be followed
in the event of a voter defeat or board of school estimate reduction of the proposed budget.
The calculation shows the proposed local general fund tax levy relative to the expected
local levy in the funding formula. Expected local levy is the lesser of 1) local fair share
(LFS) as defined in SFRA, or 2) the district adequacy budget as defined in SFRA. It is
123
designed to provide a reference point for the proposed tax levy for the budget year as it
relates to the base amount required to provide the New Jersey Student Learning Standards
(the base adequacy budget). For example:
a) In districts in which the LFS exceeds the base adequacy budget, the state share, or
Equalization Aid, will be zero. If such a district proposes a levy that exceeds the
base adequacy budget, even if it is less than the LFS, the budget software will
indicate “over expected local levy.” Alternatively, if the proposed levy is below
base adequacy budget, the budget software will indicate “under expected local
levy.”
b) In the case of a district whose LFS is less than base adequacy budget, the state
share (Equalization Aid) will equal the difference between LFS and the base
adequacy budget. If this district proposes a levy that is more than the LFS, the
budget software will indicate “over expected local levy.” Conversely, if the
district proposes a levy under the LFS, the budget software will indicate “under
expected local levy.”
The calculation adds the 2018-19 proposed general fund tax levy from the revenues screen
(line A) to the district’s 2018-19 Equalization Aid from the revenues screen (line B) and
compares that sum (line C) to the NJDOE calculated adequacy budget (line D), included in
the state aid print out. If the result on line E is positive, the proposed budget exceeds the
expected local levy; if zero or negative the proposed budget is at or below the expected
local levy.
There is a narrative required when a district has a positive number on line E. The narrative
is to be completed in the last line of the screen (the blank line below the statement). This
narrative is used to describe in specific detail the reasons why and to the extent that a
district’s proposed budget contains spending which exceeds its expected local levy.
N.J.A.C. 6A:23A-8.2(b) requires districts to prepare this narrative statement and include it
with the budget application and other materials for public inspection. Only districts whose
proposed levy exceeds the district’s expected local levy are required to complete this
section. There is an edit that ensures districts spending in excess of the expected local levy
have completed this narrative. After data entry of the narrative is completed, click the
“Save Data” button.
The screen may be exported to Excel or PDF by selecting the buttons at the bottom of the
screen.
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2. Minimum Tax Levy
No data entry is required on this form.
For all regular and vocational districts, the minimum tax levy is determined (pursuant to
N.J.S.A. 18A:7F-5(b)) as the lower of the following:
1) The district adequacy budget calculated by the NJDOE and preloaded on line A of the
Minimum Tax Levy calculation, or
2) The required local share calculated by the NJDOE based upon district property value
and wealth and preloaded on line B of the Minimum Tax Levy calculation, or
3) The prebudget year general fund tax levy preloaded on line C1 of the Minimum Tax
Levy calculation and adjusted through line C5.
The required minimum tax levy is automatically calculated on line D of the Minimum Tax
Levy Calculation and the data used in the calculation is preloaded on the applicable lines A
through C5, as calculated by the NJDOE. Decreases to the prior year levy are for non-
permanent separate proposals preloaded on line C2. Other DOE approved adjustment
amounts would show on line C3. For 2018-19, there are no adjustments. Increases to prior
year levy for Community Disaster Loan budgeted in 2017-18, are preloaded on line C4.
There will be an edit check that the district's proposed budget includes a tax levy that
equals or exceeds the minimum levy as calculated by the software.
125
3. Prebudget Year Levy and Enrollment Adjustment
There is no entry required on this form.
Pursuant to N.J.S.A. 18A:7F-38, local and regional districts shall not adopt a budget with
an increase in their general fund tax levy that exceeds their “tax levy growth limitation” of
a 2 percent increase over the prior year levy, with limited adjustments. The budget
software calculates the tax levy cap on line G of the Tax Levy Cap Calculation. Line A of
the Tax Levy Cap Calculation Report is preloaded by the software from line R of the
Adjusted Prebudget Year Tax Levy and Enrollment Adjustment Report. Line R represents
the prebudget year adjusted tax levy, including weighted increases for enrollment, inflated
by 2 percent.
The following describes the calculation for Prebudget Year Adjusted Tax Levy, Including
Weighted Increases for Enrollment, Inflated by 2 percent (line R):
• Lines A through F calculate the 2017-18 per pupil tax levy. The calculation
divides the 2017-18 adjusted tax levy (levy less non-permanent separate proposals,
plus 2017-18 Community Disaster Loans and Community Development Block
Grants for districts affected by Hurricane Sandy) by the 2017-18 DOE projected
weighted enrollment. (Note: Community Disaster Loans and Community
Development Block Grants are no longer applicable.)
• Lines G through J calculate the increase and percentage increase in DOE projected
weighted enrollment from the prior year to the budget year.
• Lines K through O calculate the phase-in of the enrollment growth.
Enrollment increases between 1 and 2.5 percent of the prior year equals 50%
Enrollment increases > 2.5 and < or = 4 percent of the prior year equals 75%
Enrollment increases > 4 percent of the prior year equals 100%
126
• Line P equals the enrollment adjustment, which is the projected per pupil tax levy
multiplied by the phased-in enrollment growth (Line F x Line O)
• Line Q equals the prebudget year adjusted levy plus the calculated enrollment
growth (Line D + Line P)
• Line R equals the prebudget year adjusted levy plus the calculated enrollment
growth (Line Q) inflated by 2 percent. This amount is preloaded onto Line A of
the Tax Levy Cap Calculation.
For example, assume the district had a NJDOE projected weighted resident enrollment
increase of 258 (Line I) students from the pre-budget year (6,137 students) to the budget
year (6,395 students). The total percentage increase (Line J) is 4.2 percent ((6,395-
6,137)/6,137)) and the calculation of the weighted increase (128) in the number of students
is completed by the budget software on Line O as follows:
Pursuant to N.J.S.A. 18A:7F-38(b) and N.J.A.C. 6A:23A-11.2(c), a district may request
approval from the Commissioner to calculate enrollment at 100% of the NJDOE projected
increase if the district can demonstrate that the current enrollment adjustment calculation
would result in an average class size that exceeds 10% above the facilities efficiency
standards pursuant to N.J.S.A. 18A:7G-1.
Districts seeking to increase tax levy by utilizing a factor of 1.00 for the NJDOE projected
enrollment increases, must clearly demonstrate that the additional levy resulting from using
a static 1.00 factor for all enrollment increases will directly result in a class size reduction.
The district will be expected to provide details in support of additional staff to be hired and
the resultant impact on class size. For this purpose, adding another teacher to an existing
classroom would not constitute class size reduction. Required documentation must
include, but is not limited to, specific staff and class rosters. The district must also
document a class size reduction plan that provides details in support of the district’s
capability to expand classroom capacity.
The class size and number of classrooms to be used as factors in determining the
enrollment adjustment must agree with and be supported by the district enrollment as
reported in the most recent New Jersey School Performance Report. Districts may update
enrollment based upon district projections reported in the 2018-19 budget software but the
district enrollment projection for the budget year would only be used to support class size
increases for exceeding the facilities efficiency standards. It does not impact the NJDOE
projected enrollment amount used to calculate the cap adjustment. In addition,
documentation to support district enrollment projections must be provided if projected
enrollment exceeds 1% of ASSA projections.
Criteria % of Students Permitted % Permitted Students
No. of students < or = 1% (258/ 4.2%)*1% = 61 0 61*0 = 0
No. of students >1% and < or = 2.5%
((258/ 4.2%)*2.5%) less previous calculation of 61 = 92
50 92*.50 = 46
No. of students >2.5% and < or = 4%
((258/ 4.2%)*4%) less previous calculations of 92 + 61 = 93
75 93*.75 = 70
No. of students > 4% (258/ 4.2%)*.2% = 12 100 100*12 = 12
Total - - 46+70+12 = 128
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4. Adjustment For Increase In Health Care Costs
The adjustment for a budgeted increase in health care costs applies to regular districts with
a projected increase in health care costs that exceeds two percent of the prebudget year.
Pursuant to N.J.S.A. 18A:7F-38(d), the allowable adjustment cannot exceed the average
percentage increase of the State Health Benefits Program (SHBP), as determined annually
by the Division of Pensions and Benefits. The average percentage increase of SHBP is
preloaded into the budget application. Health benefits are defined as group health and
prescription only. It does not include dental, vision, life or any other additional employee
benefit offered by the district. For use in 2018-19, the average percentage increase of the
SHBP is 13.0 percent. Therefore, the maximum adjustment is the increase in health care
costs that exceeds two percent but not greater than 13.0 percent, or a maximum of 11.0
percent.
Districts must complete the “Health Care Costs” worksheet accessible from the SFRA
Calculations menu of the budget software. The budget application will load the total
amount budgeted for group health benefits recorded in object 270 for the budget year and
the prebudget year original budget. Districts are required to deduct from the total group
health insurance account on the data entry lines provided in the software at lines A2, A3,
B2 and B3 any amount included for the following:
1. dental and vision costs budgeted under object code 270;
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2. any other costs other than health and prescription budgeted under object code 270;
and
3. budgeted withdrawal from current expense emergency reserve used for health care
costs.
The amount entered should not be greater than the amount recorded in object code 270 on
the Summary of Benefits Report generated from the budget software.
Click on the “Save Data” button to save the worksheet.
The health benefits worksheet will compare the net budgeted health care costs recorded
under object code 270 in the district’s original 2017-18 budget, inflated by two percent,
with the 2018-19 projected budgeted health care costs. The calculated increase will be
capped at the SHBP percentage for the budget year.
In addition to the submission of the applicable budget forms, N.J.A.C. 6A:23A-11.3(c)
requires the district to submit the detail necessary to support the health and prescription
appropriations for the budget year and pre-budget year, including but not limited to the
following:
• written verification or estimate, as applicable, of the rate increases for medical and
prescription drug insurance from the insurance broker or insurer;
• summary schedule of invoices for the 12 months or four quarters, as applicable,
prior to the adjustment request for medical and prescription drug insurance;
• actual cost, if available, or estimated cost of medical and prescription drug
insurance for the budget year;
• summary schedule of medical and prescription insurance for the budget year and
prebudget year including plan type (HMO, etc.), cost of coverage category (single,
etc.), and number of employees in each plan category;
• reimbursement required by employees, if applicable;
• written assurance that health benefit invoices are reviewed at least quarterly or that
personnel and payroll systems contain controls to ensure that coverage and
payments are made only for current eligible employees; and
• for districts not participating in the SHBP, provide detailed analysis of the cost
savings achieved from the current provider and documentation to support
alternative insurers were examined at least once in the past three years pursuant to
the requirements under N.J.S.A. 18A:55-3a.
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5. Adjustment For Deferred Pension Contributions
This adjustment applies only to those districts which elected to defer payment on the 2008-
09 PERS pension liability.
No data entry is required on this form.
Public Law 2009, Chapter 19 allowed districts to defer 50 percent of the district’s 2008-09
PERS pension liability. The law also allows an automatic increase in the tax levy cap for
increases in amounts of “certain normal and accrued liability pension contributions.”
N.J.S.A. 18A:7F-38 specifies the allowable adjustment for increases in the amount of
normal and accrued liability pension contributions to equal “that portion of the actual
increase in total normal and accrued liability pension contributions for the budget year that
exceeds two percent of the total normal and accrued liability pension contributions in the
prebudget year.” Districts could first be eligible for this adjustment in the 2011-12 school
year, when the repayment of the deferred PERS pension contribution was required to
begin. Lines are included in the benefits appropriations, object code 248, to collect the
budgeted payments of the deferred PERS contribution amounts.
Amounts are calculated from the benefits recorded in object 248 in the appropriations
screen, which are also shown on the Employee Benefits Summary Comparison Report for
object 248. The amount to be recorded in object 248 is the amount of the deferred PERS
pension contributions to be repaid in the applicable year, including both principal and
interest.
Districts must submit detail necessary to support the amounts included in the adjustment,
including but not limited to:
• Board resolution approving deferral of the 2008-09 PERS payment, including
documentation of the total amount deferred; and
• Support for the amount of the deferral to be repaid during 2017-18 and 2018-19; and
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• If the district is budgeting early payoff amounts on the deferred PERS contributions,
then a board resolution approving the early payment must be included with the budget
documents.
6. Adjustment For Responsibility Shifted From/To Another Entity
N.J.S.A. 18A:7F-38(f) allows the adjusted tax levy to be increased or decreased
accordingly whenever the responsibility and associated cost of a school district activity is
transferred to another school district or government entity. An example of a shift in
responsibility is the law regarding transportation costs for students placed in resource
family homes (foster) (P.L. 2010, c.65). The district where the parent lives is now
responsible for arranging and paying for transportation to/from school, where in the past
the district where the resource family was located was responsible.
The district must complete the detailed data entry screen, on a separate line for each item
where responsibility and the related cost has shifted. “Responsibility Assumed by
District/Cap Increase” is used for cap increases for responsibilities assumed by the
district which result in additional cost to the district. “Responsibility Shifted to Another
District or Entity” is used for cap decreases for responsibilities transferred to another
district or entity which result in reduced costs to the district.
Districts should submit detail to support the amounts included in the adjustment.
Adjustment for Responsibility Assumed by District (Cap Increase)
Click the “Add Responsibility” button to add a line.
Each line requires the following information:
• No. – This line number is assigned by the budget software. No data entry is
needed in this column;
• Entity Shifting Responsibility – enter the name of the district that used to be
responsible for the cost being shifted;
• New Amount in 2018-19 – enter the dollar amount that is included in the district
2018-19 budget for the shifted responsibility;
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• Line Number Increased – select from the drop-down list the appropriation line
number which has been increased in the 2018-19 district budget for the new
responsibility;
• Description of Circumstances - enter a narrative description of the
circumstances, and the use of the additional funds in the 2018-19 budget.
The amounts entered will be totaled at the bottom of the screen. The total amount will be
carried to the Tax Levy Cap Report, Line D, as a positive number.
Click on the “Save Data” button to save the worksheet. The new data may briefly
disappear from the screen while the save process is working. Please be patient and allow
the page to refresh.
Lines may be deleted from the calculation by selecting the line to be deleted then clicking
the “Delete Responsibility” button. An on-screen message will confirm that the user
wishes to delete the line.
Adjustment for Responsibility Shifted to Another District or Entity (Cap Decrease)
Click the “Add Responsibility” button to add a line.
Each line requires the following information:
• No. – This line number is assigned by the budget software. No data entry is
needed in this column;
• Entity Taking Over Responsibility – enter the name of the district that will now
be responsible for the cost being shifted;
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• 2017-18 Amount Not Recurring in 2018-19 – enter the dollar amount that has
been removed from the district 2018-19 budget for the shifted responsibility, as a
positive number;
• Line Number Reduced – select from the drop-down list the appropriation line
number which has been reduced in the 2018-19 district budget for the shifted
responsibility;
• Description of Circumstances - enter a narrative description of the circumstances
for the reduction in the 2018-19 budget.
The amounts entered will be totaled at the bottom of the screen. The total amount will be
carried to the Tax Levy Cap Report, Line E, as a negative number.
Click on the “Save Data” button to save the worksheet.
Lines may be deleted from the calculation by selecting the line to be deleted, then clicking
the “Delete Responsibility” button. An on-screen message will confirm that the user
wishes to delete the line.
7. Cap Banking Eligibility
N.J.S.A. 18A:7F-39 was amended in 2010, effective beginning in 2011-12, to allow a
school district that has not been granted approval to exceed the tax levy cap by a separate
proposal to “bank” the unused tax levy for use in any of the next three succeeding budget
years.
The maximum allowable amount to be raised by taxation under N.J.S.A. 18A:7F-39
includes the 2 percent increase over a district’s prior year adjusted tax levy including
enrollment adjustment, plus the automatic adjustments for increase in health care costs and
increase in deferred pension costs, and plus or minus the adjustment for shift in
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responsibility to or from another district or entity. This will be compared to the levy raised
on revenue line 100 “Local Tax Levy” to determine the amount of banked cap.
In order to determine banked cap, the budget program requires all districts to complete the
automatic adjustment worksheets to determine eligible amounts. The only line available
for data entry is Line J, “Requested Use of Banked Cap in Current Year”. All other
amounts are preloaded from prior year or calculated from other reports in the current year
software.
In accordance with N.J.A.C. 6A:23A-10.1(b) a district can request use of “banked cap”
only after it has fully exhausted all eligible statutory spending authority in the budget
year. There is an edit to check that requested amounts are not entered unless the district is
at cap. The code also requires districts requesting use of banked cap to submit a board
resolution along with the minutes of the board meeting the “banked cap” request was
discussed and adopted. The board resolution must contain the following:
• the need for and amount of the unused spending authority to be included in the base
budget; and
• a statement that said need must be completed by the end of the budget year and
cannot be deferred or incrementally completed over a longer period of time.
Districts should only request the amount of banked cap needed to bring the tax levy
cap worksheet to the amount of levy needed in the budget year. There is an edit to
check that revenue line 100 agrees to the tax levy cap if banked cap has been requested.
The banked cap from the earliest prebudget year must be used before the amount from a
more recent year and should be entered on line J. The requested amount on line J will flow
to the Tax Levy Cap report line H.
Unused bank amounts from 2015-16 will expire if not used in 2018-19. Line K reflects the
amount expiring. Line M calculates the amount of banked cap which will be eligible for
use in 2019-20.
Click on the “Save Data” button to save the worksheet.
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8. Tax Levy Cap Calculation
No data entry is required on this form. Amounts are drawn from other reports in the
software.
Pursuant to N.J.S.A. 18A:7F-38 and 39, local and regional districts (regular districts) shall
not adopt a budget with an increase in their general fund tax levy that exceeds their tax
levy growth limitation calculated as the prebudget year adjusted general fund tax levy plus
the adjustment for increases in enrollment multiplied by two percent, plus adjustments for
an increase in budgeted health care costs, plus an increase in normal and accrued pension
liability costs (deferred pension), and plus or minus adjustments for responsibility shifted
from/to another entity.
This calculation cannot be done until these calculations are completed in the following
order:
• Prebudget Year Levy and Enrollment Adjustment
• Health Care Costs
• Deferred Pension Contribution
• Responsibility Shifted To/From Another Entity
• Cap Banking Eligibility
This calculation summarizes the maximum amount of general fund tax levy a regular
district may raise, excluding separate proposals. The calculation automatically pulls in
each district’s prebudget year adjusted tax levy, including weighted increases for
enrollment, inflated by 2 percent from the Prebudget Year Levy and Enrollment
Adjustment screen. The calculation further pulls in any automatic cap adjustments and use
of banked cap from the detail screens.
Regular districts are reminded that increases to cap as a result of automatic adjustments
should be included in the final budget so that the NJDOE may calculate the amount of
banked cap available for use in future years. The amount on line 100 of the budget must
not exceed the tax levy cap on line I of the Tax Levy Cap Calculation, unless the result of a
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separate proposal passed by the voters. There is an edit to ensure that the tax levy on
revenue line 100 does not exceed this cap.
9. Separate Proposals Summary
Districts may submit at the annual school election separate proposal(s) for additional
funds. The wording of separate proposal(s) to the voters or board of school estimate for
additional funds require interpretative statements specifically identifying the program
purposes for which the proposed funds will be used. In addition, the wording of the
separate proposal(s) must include a clear statement on whether the approved proposal will
be a permanent increase in the tax levy or an adjustment for the budget year only.
Separate proposal(s) to increase the tax levy shall require approval of a majority of
affirmative votes. In the case of a school district with a board of school estimate, the
separate proposal must be approved by a majority of a quorum. If defeated by the voters or
board of school estimate, it is a final determination without appeal. The municipality does
not have the authority to reinstate any amount of the failed question.
A district may submit to the voters a separate proposal(s) for administrative costs that
exceed the district’s administrative limit, but may not include the following types of
programs or services in a separate proposal:
1. Programs and services required to meet the New Jersey Student Learning
Standards;
2. Capital outlay projects necessary for health and safety;
3. Programs and services previously included in the pre-budget year except with
approval by the executive county superintendent that reallocation is required to
maintain or achieve T&E or that such programs and services are not necessary for
T&E.
Districts considering submission of an additional spending proposal should review N.J.S.A.
18A:7F-5(d)(9), N.J.S.A. 18A:7F-39, and administrative code N.J.A.C. 6A:23A-12.1.
Separate proposals must be submitted to the county office for approval prior to
advertisement. The executive county superintendent may prohibit the submission of a
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separate proposal to the voters or board of school estimate if he/she determines that the
school district has not implemented all potential efficiencies in the administrative
operations of the school district, which would eliminate the need for raising additional
general fund levy.
Also, N.J.S.A. 18A:7-8(m) requires the school district to certify and provide written
documentation to the executive county superintendent that the school district has made
efforts to enter into shared arrangements with other districts or local governmental units for
the provision of administrative, business, purchasing, transportation, and other required
school district services and participates in such arrangements unless such shared
arrangements would not result in cost savings or would result in additional expenses for
the district.
For districts with November elections, a November 2018 separate proposal is for the 2018-
19 fiscal year. Budgets are for one year, and the budget being determined in November
2018 is the 2018-19 budget. The question cannot say that the funds are for 2019-20. If the
question is approved in November 2018 by the voters, the 2018-19 A4F is revised and the
entire amount approved is included in the 2018-19 levy and raised from the taxpayers in
the February and May tax bills of the 2018-19 year.
The language for the ballot question is in Section VI. The following is a sample
advertisement for a proposal for additional funds for the expansion of an existing music
program:
In addition to the regular advertised budget, the board of education will seek
approval from the district's legal voters (or board of school estimate) to raise an
additional $297,900 for the expansion of our existing music program. The
additional levy will provide funds for four new teachers, two aides, supplies,
textbooks, and the employee benefits related to the new positions. The taxes, if
raised, will be used exclusively for this purpose. Approval of these taxes will result
in a permanent increase in the district’s tax levy. These proposed additional
expenditures are in addition to those necessary to achieve the New Jersey Student
Learning Standards.
Data Entry:
Districts seeking additional funds from the voters or board of school estimate must submit
the Separate Proposal Summary which documents the intended purpose(s) and amount(s)
of any separate proposal(s) being submitted to the voters or board of school estimate.
To add a separate proposal, click on the “Add Proposal” button at the bottom of the
screen. The “No.” column will be populated by the software when the data is saved. In the
“Description of Separate Proposal” column, districts should enter a description of the
separate proposal. In the “Amount” column enter the amount to be presented to the voters
for this separate proposal. In the “Permanent or Budget Year Only” column, select from
the drop-down menu the applicable option for this question. This column must be
completed in order to save the entry on the screen. The “Voter Approved or Rejected”
column will be used after the election (either April or November, as applicable to the
district) to enter the results of the election for this question. Select from the drop-down
menu the applicable election result.
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Click the “Save Data” button to save any data entry before leaving the screen. Only
questions that are to be included on the ballots should be included on this screen.
To remove a line from the screen, click on the line to highlight it, then click on the “Delete
Proposal” button at the bottom of the screen. An on-screen message will ask you to
confirm the deletion. Click “ok” to delete. Then use the “Save Data” button to save the
change.
A sample of the Separate Proposal Summary follows this section.
The additional proposal amounts approved by the local voters or board of school estimate,
pursuant to N.J.S.A. 18A:7F-39, must be submitted to the Commissioner both separately as
proposed and approved and as part of the final overall budget certified for taxes. That is,
the budget program must be updated to produce a formal state prescribed budget statement
merging any approved additional proposals with the base budget amount. The merged
budget will reflect the total approved tax levies, detailed appropriations and other data
required on the state prescribed budget statement. Only approved additional proposal
amounts are to be included in the final budget tax levy revenue and related appropriations.
Districts will also be required to submit an itemized accounting for the approved separate
proposals.
If the board of education is presenting a separate proposal(s) to the voters or the Board of
School Estimate, an additional certification must be submitted. The district will execute
Statement A of the Budget Statement Certification-Separate Proposal if the separate
proposal was adopted as approved after the public hearing. Statement B is executed if after
the public hearing: the separate proposal is revised; a separate proposal is initially
developed and adopted; or the separate proposal is withdrawn from consideration.
Samples of these statements are included in Section VI of this document.
If after the public hearing, the separate proposal is revised or initially adopted, two copies
of the adopted question shall be (re)submitted to the executive county superintendent.
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ii. Estimated Tuition Calculations
The estimated tuition calculation is a tool to assist regular districts in estimating tuition rates
for both regular and special education students. County Vocational (CVSD) and Special
Services (CSSD) School Districts must calculate the estimated tuition rate using forms
provided by the Office of School Finance. Appropriation line 84040 (account 10-000-550-
905 entitled “Budgeted Increase in Surplus for Tuition Calcs”) is available to CVSD and
CSSD for use in budgeting an appropriation increase to maintain the legally permitted
surplus balances as calculated in the projected tuition rate.
As required under N.J.A.C. 6A:23A-17.1(f)(1), all regular districts that receive pupils and do
not use the A4-1/A4-2 method are required to use the calculated estimated tuition rate and
reports generated from the budget software. The executive county superintendent is required
to review any unique circumstances or variations in methodology and mediate all disputes
that arise from the determination of estimated tuition rates, including challenges to the
estimated ADE counts generated by the software. The rate calculated by the budget software
is the maximum rate that may be charged by the receiving district, as defined in N.J.A.C.
6A:23A-17.1(f).
The certification of tuition rates occurs after two years. In the 2018-19 budget, districts are
required to include any applicable tuition adjustment for the certification of 2016-17 rates.
The software will require districts to withdraw tuition reserve amounts to correspond to the
year of rate certification.
The budget software automatically calculates the estimated costs per pupil using the Average
Daily Enrollment (ADE) from the School Register Summary as specified in N.J.A.C.
6A:23A-17.1 and prebudget year (2017-18) data. Direct costs are apportioned to the
applicable program (e.g. line 2100-Grade 1-5 Teacher Salaries - is apportioned to the tuition
costs for grades 1-5). Indirect or undistributed costs are allocated using ratios based on the
ADE for each program to the total applicable ADE for the cost area. For example,
undistributed instructional costs for regular programs are prorated among regular program
cost centers (preschool through grade 12) based on the ratio of ADE for each cost center to
the total. Other undistributed instructional program costs (e.g., function 240-school
administration) are prorated among regular and special education program cost centers based
on the ADE ratio of each cost center to the total.
Estimated Average Daily Enrollment (EADE) is calculated by the square of the growth rate
to the district’s Average Daily Enrollment (ADE) from two years prior to the budget year.
The growth rate is derived from the district’s ADE from two years and four years prior to the
budget year. The growth rate is limited to a maximum (for positive growth) of 10% and a
minimum (for negative growth) of –10%. This average is calculated in accordance with
N.J.A.C. 6A:23A-17.1, as follows:
EADE = Y2 x [(1 + G)2]
G = 0.5 x [(Y2 – Y4) / Y4]
Where:
G is the growth rate
Y2 is the ADE two years prior to the budget year
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Y4 is the ADE four years prior to the budget year
The district choice allocation section of the Estimated Tuition “Rate for All Programs”
screen may be used by districts that prefer an optional ratio allocation method of per pupil
costs by program for Section II, instead of the standard program cost per pupil ratios
generated.
The tuition data entry screen requires very little data entry if not using the optional allocation
method. Receiving districts should send a copy of the applicable Estimated Tuition Reports
to the sending districts with an official notification of the rate being charged for each
category for the 2018-19 year. Receiving districts are required to file a letter of intent with
the Division of Field Services, Office of School Finance to perform their own final tuition
rate calculations using the forms A4-1 and A4-2.
The estimated tuition calculation reports (regular and special education) sum the applicable
current year appropriations as contained in sections I, II, III, and IV of the reports to calculate
the Net Total Tuition Costs. This amount is then inflated by the greater of 2.5 percent or CPI
to equal the Grand Total. The cost per pupil is calculated by dividing the Grand Total by the
ADE.
If a district will be budgeting a new program for the 2018-19 year, then there are no prior
year costs on which to calculate the estimated rate. Pursuant to N.J.A.C. 6A:23A-17.2,
during the first year of a program that is to receive students, the receiving district board of
education shall set the estimated cost per student in the new program and shall base the
estimate on budgeted costs.
Data Entry:
The estimated tuition calculation is accessed through the Calculations tab of the budget
software. When the Estimated Tuition Calculations is chosen, two selections appear:
1.) Formulas for Selected Appropriations, and
2.) Rates for All Programs.
The “Formulas for Selected Appropriations” screen requires no data entry. This report
provides the calculation of two amounts included in the rate calculation:
• Building Use Charge
• Allocated Costs – Other than Between Home and School
This screen should be opened before the "Rates for All Programs" screen, in order to
initialize the calculations. Amounts are drawn from entry in the revenue and appropriations
screens.
The "Rates for All Programs" screen provides the calculation of the estimated tuition rates.
The first row is preloaded with the Average Daily Enrollment (ADE) figures from School
Register Summary. The second row “ADE Entered by District” is used to enter the district’s
projected ADE for the budget year only if different from the ADE preload and can only be
entered if agreed upon by the executive county superintendent during mediation of a
disputed tuition rate. A warning edit will appear on the Edit Report if the projection differs
from the ADE. The software uses the ADE figures on the line entitled “ADE for Ratios” to
calculate the ratios used in the program. If there is at least one change to the preloaded ADE
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figures, then all ADE data should be entered in row “ADE Entered by District”, even if it is
the same as the preload. An on-screen message will warn the district that not all amounts
have been entered:
Please enter a value 'equal to' or 'greater than' 0 for ALL columns from 1-15
of 'ADE Entered by School District' row. Otherwise Enrollment section values
will default to 'ADE from School Register' row values.
If district ADE values have been entered and then the district wishes to return to using the
preloaded ADE amount, the amounts should be deleted from the cells and the cells left blank
on the “ADE Entered by District” row. If zeros are entered to clear out the data entry, the
system takes this as zero data-entered ADE and saves this amount as zero in each cell.
Amounts in the optional District Choice Allocations section may be overwritten with district
choice amounts. Warning edits on the screen will check to ensure the total of each row
equals the amount from the detailed 2017-18 appropriations as shown in the “Total” column
of that row. BEFORE entry for the district choice allocations in Section II, if district
enrollments are to be entered, to be used instead of the preloaded ADE, then the enrollment
entry must be done in Section I. If entry is made in the enrollment section the system will
recalculate the ratios and overwrite any entry in Section II.
There are functions at the top of the screen to hide or show columns. This can be used to
customize your view of the screen for data entry or for export. In the “click to hide column”
function, select in the drop-down box the column you wish to hide from view, then click on
“click to hide column”. The selected column will no longer display on the screen. You
may do this for multiple columns. Columns hidden using this function will not be included
in the files created using Export to PDF or Export to Excel.
If you have hidden a column and wish to view it again, in the “click to show column”
function, select in the drop-down box the column you wish to show, then click on “click to
show column”. The selected column will now display.
Click on the “Save Data” button to save the calculations and any data entry.
Samples of the Estimated Tuition screens follow:
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iii. Maximum Permitted Net Budget Worksheet (County Special Services Districts Only)
No data entry is required on this screen. Amounts are preloaded or drawn from entry on
other screens. The worksheet is accessed through the Calculations tab of the budget
software, and clicking CSSD Net Budget Cap.
Pursuant to N.J.S.A. 18A:46-31, a county special services district general fund budget
exclusive of county contributions shall not exceed the prebudget year general fund budget
exclusive of county contributions inflated by the higher of CPI or 3 percent, plus an
enrollment factor. This report shows the calculation of the budget cap for special services
districts. There is an edit (#100) to check that the submitted budget is not in excess of the
cap amount.
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E. Completing the Supporting Documentation Tab
The Supporting Documentation is included as part of the budget program. The following items
are required if applicable to the district operating type:
Supporting Documentation Item Applicable to District Operating Type
Statement of Priorities All Districts
New Jersey Student Learning Standards All Districts Except CSSD
Contract Information for Select Staff All Districts
Per Pupil Costs Regular, Vocational and CSSD Districts
Administrative Cost Limits Regular Districts
Employee Benefits Summary All Districts
Shared Services All Districts
Unusual Revenues and Appropriations All Districts
Equipment All Districts Except ESC
i. District Statement Of Priorities And New Jersey Student Learning Standards (NJSLS)
Statement of Priorities:
This supporting documentation is used to illustrate a district’s initiatives and priorities. It
should be completed using the five categories of budget areas of focus. Each box allows
4,000 characters of input. An on-screen error will display if the entry exceeds 4,000
characters in an area. Districts should list in outline format the initiatives and priorities in
the proposed budget for each of the following five categories:
• Maintaining Our School System
• Raising Standards and Expanding Opportunities
• Building Professionalism
• Protecting Our Investment (Capital & Maintenance Projects/Capital Reserve)
• Planning for the Future
It is recommended that districts include in the narrative the appropriation line numbers
adjusted for each item listed in the outline.
With the increasing need to incorporate technology into classroom instruction to support the
implementation of the New Jersey Student Learning Standards (NJSLS) and ensure student
readiness for the future, all districts should allocate funds within their annual budget for the
expansion and maintenance of their technology equipment and infrastructure. Specifically,
districts should include items that will ensure that the district's wide area network (WAN)
and educational and operational software are updated, Internet speed per student meets or
exceeds 100Kbps as per the FCC’s 2014 recommendations, and students and staff have the
necessary devices and peripheral equipment to both support digital learning opportunities
and meets or exceeds technology requirements for successful administration of the PARCC
online assessments. For questions regarding technology planning and preparation for
statewide assessments, please contact Gilbert Gonzalez, Coordinator of Assessment
Technology and Data within the Office of Assessments, at [email protected]
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Note: After the Statement of Priorities has been completed, districts must select the “Save
& Continue to NJSLS” button to move to the New Jersey Student Learning Standards
section of the supporting document. Data must be entered into each of the five sections on
the Statements of Priorities Screen. An on-screen error will display if the “Save &
Continue to NJSLS” button is clicked and no entry has been made in all five of the entry
boxes.
A sample completed Statement of Priorities is available on the NJDOE website.
The link at the top of the screen “Click to generate Statement of Priorities and NJSLS
Summary” will generate the report with all sections in a separate window. From this
window users may export each summary to a PDF format with separate links for the
Statement of Priorities and the NJSLS.
New Jersey Student Learning Standards:
This supporting documentation item is also used to provide narrative information regarding
new programs or enhancements to existing programs that will ensure the implementation of
the nine New Jersey Student Learning Standards in the budget year.
Districts can access the NJDOE Student Learning Standards website for details regarding the
New Jersey Student Learning Standards maintained by the Office of Academic Standards.
Following are the nine current standards:
• Mathematics
• Science
• English Language Arts
• Social Studies
• 21st Century Life and Careers
• Visual and Performing Arts
• Comprehensive Health and Physical Education
• World Languages
• Technology
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Districts must complete a narrative for each standard. It is recommended that districts
include in the narrative the appropriation line numbers adjusted for each item listed.
Districts must click the “Continue” button at the bottom of the screen through the entire
New Jersey Student Learning Standards area, to reach the last screen where the “Save
NJSLS Data” button is available to save the data entry. After the button has been clicked,
an on-screen message will confirm that the data has been saved.
The link at the top of the first screen for Statement of Priorities called “Click to generate
Statement of Priorities and NJSLS Summary” will generate the report with all sections in a
separate window. From this window users may export the summary to a PDF format.
ii. Contract Information For Select Staff
General Information:
Note: Do not use the browser “Back Arrow” on these screens, or the data will not refresh
properly.
Pursuant to N.J.S.A. 18A:22-8a, districts are required to report budget information in user-
friendly budget summary forms, as promulgated by the NJDOE, and submit the user-friendly
budget information to the NJDOE and have it available to the public. In addition, pursuant
to N.J.S.A. 18A:7F-5.3 and N.J.A.C. 6A:23A-8.1(d), a listing of salary and benefit
information for select employees is a budget submission requirement and must also be
available for public inspection on the school district’s website, if one exists, and on the
NJDOE’s website in a “user-friendly” format. This information must be maintained on the
district’s website for the entire budget year with a visible link from the main page. Unless
there were reporting errors made, this information does not get updated since it is collected
using information effective as of January 1 of the prebudget year.
This supporting document was developed to capture the information required under N.J.S.A.
18A:22-8a at budget time in a standardized format. This is applicable to all operating types
including regular, regional, County Vocational, County Special Services School Districts,
Educational Service Commissions, and non-operating districts.
Additional information is collected on the data entry screen as support. The NJDOE will
receive all the data entered into the data entry screen (see sample on next page). When the
district selects “User-friendly Budget” on the software menu, the summary level of detail
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required for posting on the district web site will be created into the user-friendly budget file
in PDF format. See Section IV of this document for further details on the user-friendly
budget files.
The contractual salary and benefit information is required in the user-friendly budget
summary forms for the superintendent, assistant superintendent(s), school business
administrator, and any employee with an annual salary that exceeds $75,000 who is not a
member of a collective bargaining unit. Districts should complete each link on the
Contract Information for Select Staff screen using contractual information in effect as
of January 1 of the prebudget year. This information is a snapshot as of January 1, 2018
and should not be updated for personnel changes subsequent to January 1, 2018.
Pursuant to the accountability laws, regulations and standards for review of certain
administrator contracts (N.J.A.C. 6A:23A-3.1), certain benefits have been limited and/or are
no longer permitted to be included in new administrator contracts that the executive county
superintendent is required to review and approve under N.J.S.A. 18A:7-8(j). A Q&A
regarding administrator contract review was distributed to district superintendents on July
12, 2011. An updated Q&A was released April 1, 2014. At the release of this document, a
revised Q&A is in the process of update and will be posted to the NJDOE website when
complete.
Shared Services Agreements:
For districts with formal shared services agreement contracts for these positions, the district
providing the shared services should list all of the employees, the salaries, and the benefits
amounts. The employer district should report the shared position at the full dollar amount
and full FTE, and in the column entitled “Shared?” should enter Yes, then enter the shared
district’s county and district names. If shared with multiple districts, the “Additional
Comments” section on the Employee Benefit Detail screen for the employee should be used
to enter more district names. The district(s) receiving services under a formal shared
services contract should simply list “shared services agreement” in the column for
“Employee Name”, the “Job Title” column should state the title of the position being shared
with no “Base Annual Salary” provided. The amount being paid under the shared service
agreement should be reported in the “Additional Comments” section. The contract
beginning and ending dates, and the number of days cells must all be completed.
If a district holds a contract directly with an individual, then the district should record the full
information requested by this supporting document for that individual.
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Teacher Contract Screen:
The amounts entered on the “Teacher Contract” screen will be used to calculate the excess
paid to the employee over the teacher contract for the individual employees. This screen
should be completed before the Employee Benefit Detail screen in order for the calculations
to flow properly.
In the amount column enter the annual amount that would be paid by the district for a
teacher, calculated as an average of the cost of coverage for a teacher based on the January 1,
2018 contract. These items must have annual dollar amounts entered.
For each of the fringe benefit categories, if the employees are covered under the state plan,
use the State Plan lines. If the employees are covered under a private plan, use the Private
Plan lines. Use the Other lines for any plans other than the state or district plan covering the
employees.
Health Insurance: Enter the total annual amounts to be paid by the district for health
insurance under the teacher contract. Prescription and vision are included in the “Other”
category. Average amounts for insurance for teachers must be entered on this screen.
Dental Insurance: Enter the total annual amounts to be paid by the district for dental
insurance under the teacher contract. Average amounts for insurance for teachers must be
entered on this screen.
Life Insurance: Enter the cost of annual premiums for life insurance paid by the district
under the teacher contract. Average amounts for insurance for teachers must be entered.
Other Insurance: Enter the total annual amount paid by the district for all of the following
list that apply to the teacher contract. Average amounts for insurance for teachers must be
entered.
• Prescription
• Vision
• Workers Compensation
• Supplemental Disability
• Other
Retirement Plans: Enter the total amounts to be paid by the district for retirement plans
under the teacher contract.
Click the “Save Data” button to save the data entry.
Click the “Back” link in the top right corner of the screen to return to the Contract
Information for Select Staff menu.
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Employee List Screen:
Click the “Add Employee” button at the bottom of the screen to open a data entry line. The
following cells are available for data entry:
ID and District: These cells are automatically populated by the software when the screen is
saved. No entry is allowed.
Name: Enter the name of the employee. For shared services agreements, see the previous
section “Shared Services Agreements”.
Job Title: There are two boxes in which to enter the job title of the employee. The first box
is a drop-down list to select one of the following:
• Superintendent
• Assistant Superintendent
• Business Administrator
• Assistant Business Administrator
• Accountant
• Administrative Assistant
• Assistant Director
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• Assistant Principal
• Attorney
• Board Secretary
• Coordinator/Director/Manager/Supervisor
• Executive Assistant
• Guidance Counselor
• Information Technology
• Nurse
• Principal
• Psychologist
• Secretary
• Social Worker
• Speech Therapist
• State Fiscal Monitor
• Teacher
• Vice Principal
• Other
The second job title box is for further details to be entered for these titles. For the positions
of assistant superintendent and coordinator/director/manager/supervisor, enter the area of
specialty in the second box. For the “other” employees, enter the employee’s job title in the
second box. There is an on-screen edit that will require entry of Job Title II if “other” is
selected in the “Job Title” column.
Member of Collective Bargaining Unit (CBU): Select from the drop-down menu either
“Y” for yes or “N” for no, to indicate whether or not the employee is a member of a
collective bargaining unit. Pursuant to N.J.S.A. 18A:7F-5.3, employees other than the
Superintendent, Assistant Superintendent, and Business Administrator, with an annual salary
that exceeds $75,000 who are not a member of a collective bargaining unit, are required to
be included in this collection. In the past, some districts have completed the form for all
employees regardless of their status in a collective bargaining unit. This column will allow
the NJDOE to identify which employee salaries are not required to be posted under the law.
Base annual salary: Enter the contracted base salary that was in effect at January 1, 2018.
For shared services agreements, see the previous section “Shared Services Agreements”.
For employees that are paid at a per diem rate, the amount of base salary should be
calculated based on the number of days in the employee’s contract. For example, an interim
BA is being paid a per diem rate of $300 per day for 3 days per week: $300 per day times 3
days per week times 52 weeks per year = $46,800 to be entered in the base annual salary.
The district must disclose the per diem amount in the “additional information” section at the
end of the Employee Benefit Detail form.
FTE: Enter numerically the full-time equivalent of that employee. If the employee has more
than one job title within the district, enter the combined total FTE for this employee. The
amount entered may not be greater than 1.0. An edit will ensure that the amount entered is
not greater than 1.0. For shared services agreements, see the previous section “Shared
Services Agreements”.
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Shared?: Select from the drop-down menu either “Y” for yes or “N” for no, to indicate
whether the employee’s time is shared with another district in a formal agreement. If yes,
you must select the county code and district code of the other district from the drop-down
menu, and enter the employee’s job description in that district. There are on-screen edits to
ensure that the shared county, district and description are completed if “Y” is selected in the
“Shared?” column. See the general information section for a discussion of how to complete
data for shared services agreements. The shared services arrangement should be described in
the budget on the Supporting Documentation “Shared Services.”
Note: Districts must enter an amount in each of the following cells. An on-screen edit will
ensure that entry has been made. Amounts entered in the “days” columns cannot be greater
than 365.
Contract Begin Date: Select from the calendar the month, day and year that the contract
begins, e.g. 7/1/2015. To navigate the calendar, either click on the arrows to scroll month-
to-moth, or click on the year for a list of years to drop down, and click on the month for a list
of the months to drop down.
Contract End Date: Select from the calendar the month, day and year that the contract
expires, e.g. 6/30/2018. To navigate the calendar, either click on the arrows to scroll month-
to-moth, or click on the year for a list of years to drop down, and click on the month for a list
of the months to drop down. There is an on-screen edit to check that that contract ending
date is later than the contract beginning date.
Annual work days: Enter the total number of contracted working days in the year for this
employee. For example, a full-time employee would have a contract for 260 days. Enter one
total number.
Annual vacation days: Enter the total number of vacation days allowed per year in the
contract.
Annual sick days: Enter total number of sick days allowed per year in the contract.
Annual personal days: Enter total number of personal/administrative days allowed per year
in the contract.
Annual consulting days: Enter the total number of consulting days allowed per year in the
contract.
Non-Working Days: Enter the number of other days off not included in other categories
(e.g. advisory days where employee works in another location for a certain number of days
per year). Enter zero if none. In the description column, enter a brief (25 character)
description of these days.
Click the “Save Data” button to save the data entered. Note that if an error displays on the
screen in red text, then the data entry has not been saved. Make data entry changes to clear
the edit and then click the “Save Data” button again.
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To delete a line of entry, click on the line to be deleted, then click the “Delete Employee”
button. A confirmation message will appear on the screen. Select ok to delete the selected
employee. Any detail entered on the Employee Benefit Detail screen for this employee will
also be deleted. An on-screen message will confirm this. Click ok, and the line for the
selected employee is deleted. After the line is deleted, make sure to click the “Save Data”
button to save the change.
Click the “Back” link in the upper right corner of the screen to return to the previous menu.
Employee Benefit Detail Screen:
A list of the employees entered on the “Employee List Screen” will show on the screen.
Click on an employee, then click on the “Choose” button to access the data entry screen for
the benefit details.
In the lines for the benefits information, place an annualized dollar amount and a description
of the benefit and how it is calculated in the description column. For example, if the
employee has a travel allowance of up to $400 a month in the contract language of January 1,
2018, then the annualized amount is $4,800 ($400 x 12). It is the potential amount of this
benefit that the employee could have claimed. If the contract language states that the
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employee is entitled to a maximum of $10,000 in travel expenses to be reimbursed in a year,
enter the $10,000 as the potential amount of this benefit over a year’s time. If the contract
simply states that the district will cover a reasonable amount of travel expenses for the
employee, calculate a reasonable estimate of the annual travel expenses for the employee and
enter that amount. The district will be required to give an explanation in the description
column of how this benefit is administered under the contract.
If the district does not offer a benefit that is on the list, enter zero in the amount.
Lines have been created for entry of other benefits not specifically listed in each category. If
there are benefits provided to the employee that are not specifically listed in that category, in
an “other” line enter an annualized amount with a short description of the benefit.
Fringe benefits such as the allowances, insurances, etc. must be calculated as an annual rate
based on the January 1, 2018 contract. These must have annual amounts listed. For the
retirement payouts, the calculation should be based on the amount of payout that would
occur if the employee retired on January 1, 2018.
Allowances:
Automobile: Enter the annual contractual total amount of all costs for providing an
automobile to the employee for work and/or personal purposes except gasoline which is a
separate category. Include the following costs: rental or purchase amount, insurance,
mileage if no gasoline allowance, maintenance or other related costs. For example: if the car
is rented by the district, include the dollars spent on rental payments over a year. In the
description column, enter a description of the automobile benefits provided to the employee.
Gasoline: Enter the total amount allowable in the contract for a year unless this is part of
travel expenses or included under mileage in the automobile category. In the description
column, enter a description of the gasoline benefits provided to the employee.
Computer/Internet: Enter the total annual cost of any hardware and software, fax and
internet fees paid by the district for home use by the employee, whether work or personal. In
the description column, enter a description of the computer, fax and internet benefits
provided to the employee.
Cell Phone: Enter the total annualized cost of fees and calls for a cell phone supplied by the
district for the employee. In the description column, enter a description of the cell phone
benefits provided to the employee.
Meals/Travel Expenses: Enter the total annualized amount for travel expenses related to
travel to and from work functions, or travel to and from conferences or workshops and any
meals that are associated with any travel or business entertainment. In the description
column, enter a description of the meals and travel benefits provided to the employee.
Tuition: Enter annualized amounts paid by the district for benefits for tuition, conference
fees, or any kind of professional development training plus books, supplies, and any other
expenses except travel that is reported in the travel category. In the description column,
enter a description of the professional development, tuition and education benefits provided
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to the employee. Note that N.J.S.A. 18A:6-8.5 and 8.6 include requirements for receipt of
employee tuition assistance.
Professional Membership Fees: Enter amounts paid by the district for annual fees for
membership in professional organizations, such as NJASA and NJASBO. In the description
column, enter a description of the professional membership benefits provided to the
employee.
Other: Enter any additional annualized allowances such as clothing, housing, expense
accounts, moving, dependent care, or donations to charitable organizations in the employee’s
name, etc. In the description column, enter a description of the other allowances provided to
the employee.
Bonuses:
Meeting of professional merit goals: Enter any extra amount of money awarded for
meeting merit goals and criteria described in the contract and agreed upon by the board and
employee, and approved by the executive county superintendent. Report the maximum
allowable amount the person could receive at January 1, 2018 as per the contract. In the
description column, enter a description of the merit goal provided to the employee. The
amount recorded on this line must be for the contract in effect as of January 1, 2018.
Longevity: Enter amounts that would be awarded at benchmark years set in the contract and
not included in future base salary. Report the amount the employee will receive in this year.
In the description column, enter a description of the bonus provided to the employee.
Other: Enter other bonuses, with descriptions, for such things as bonuses for having the
budget pass, passing an audit, etc.
Stipends:
Other: Enter amounts to be paid to the employee for stipends, with descriptions of what
type of stipends are being paid.
District Contributions to Fringe Benefits, in Excess of Contributions for Teaching
Staff:
For all insurance categories include a description of the coverage in the description section
provided on the form. In the employee detail screen “Amount” column, enter the total
annual amount of the district’s contribution for this employee in each insurance category
based on the January 1, 2018 contract. These items must have annual dollar amounts
entered.
For each of the fringe benefit categories, if the employees are covered under the state plan,
use the State Plan lines. If the employees are covered under a private plan, use the Private
Plan lines. Use the Other lines for any plans other than the state or district plan covering the
employees. Use the description columns to detail the coverage.
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The amount in the column “Above Teacher Contract” for these lines will be calculated
based on entry in the Amount column compared to entry on the “Teacher Contract” data
entry screen in the same category.
Health Insurance: Prescription and vision are included in the “Other” category. Enter in
the employee amount column the total annual amount to be paid by the district for health
insurance for this employee. A description of the insurance must be included in the
description section.
Dental Insurance: Enter in the employee amount column the total annual amount to be
paid by the district for dental insurance for this employee. A description of the insurance
must be included in the description section.
Life Insurance: Enter in the employee amount column the total annual amount of
premiums to be paid by the district for life insurance for this employee. A description of the
insurance must be included in the description section.
Other Insurance: Enter the total annual amount paid by the district for all of the following
list that apply. Enter in the employee amount columns the total annual amount to be paid by
the district for the other insurance. A description of the insurances must be included in the
description sections.
• Prescription
• Vision
• Workers Compensation
• Supplemental Disability
• Other
Retirement Plan:
Employee Share of Contribution to Pension Plan: Enter the district’s contribution to the
plan for this employee’s share of the state pension contribution. (Note: This is no longer
allowed in new contracts under N.J.A.C. 6A:23A-3.1, but is included here to allow for
contracts created before the change in administrative code.)
Annuity: Enter the total amount of any annual contribution toward an annuity purchased on
behalf of the employee.
Trust Account: Enter the total annual amount of any deposits made to a trust account
where the employee is the beneficiary of that account.
Other: Enter the annual amount of any other type of retirement plan provided by the
district, as well as a description of the retirement plan.
Contractual Post-Employment Benefits:
Payout of Sick days: Enter the total maximum amount allowed based on the payout that
would occur if the employee retired/separated on January 1, 2018. e.g., if the contract allows
for a maximum of 15 sick days to be paid to the employee at the end of their contract, and
the employee has accrued 25 days, calculate the daily rate of pay multiplied by the 15 sick
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days for the employee amount. Districts must enter a description of the payout arrangement
in the description column. There is an edit to ensure that a description of the arrangement is
entered. If no payout is allowed, enter “not applicable” in the description field.
Payout of Vacation days: Enter the total maximum amount allowed based on the payout
that would occur if the employee retired/separated on January 1, 2018. e.g., if the contract
allows for a maximum of 20 vacation days to be paid to the employee at the end of their
contract and the employee has accrued 25 days, calculate the daily rate of pay multiplied by
the 20 vacation days for the employee amount. Districts must enter a description of the
payout arrangement in the description column. There is an edit to ensure that a description
of the arrangement is entered. If no payout is allowed, enter “not applicable” in the
description field.
Payout of Personal days: Enter the total maximum amount allowed based on the payout
that would occur if the employee retired on January 1, 2018. e.g., if the contract allows for a
maximum of 5 personal/administrative days to be paid to the employee at the end of their
contract and the employee has accrued 7 days, calculate the daily rate of pay multiplied by
the 5 personal/administrative days for the employee amount. Districts must enter a
description of the payout arrangement in the description column. If no payout is allowed,
enter “not applicable” in the description field.
Other Post-employment benefits: Enter the amount and description of any other post-
employment benefits to be paid to the employee.
Any other or in-kind benefits:
Buyback of sick time in cash: Enter the total maximum amount allowed. e.g., if the
contract allows for a maximum of 15 sick days to be paid to the employee at the end of the
year, calculate the daily rate of pay multiplied by the 15 sick days for the employee amount.
Enter a description of the buyback arrangement in the description column.
Buyback of vacation time in cash: Enter the total maximum amount allowed. e.g., if the
contract allows for a maximum of 20 vacation days to be paid to the employee at the end of
the year, calculate the daily rate of pay multiplied by the 20 vacation days for the employee
amount. Enter a description of the buyback arrangement in the description column.
Buyback of personal time in cash: Enter the total maximum amount allowed. e.g., if the
contract allows for a maximum of 5 personal/administrative days to be paid to the employee
at the end of the year, calculate the daily rate of pay multiplied by the 5
personal/administrative days for the employee amount. Enter a description of the buyback
arrangement in the description column.
Other Remuneration: Enter the amount and description of any other benefits to be paid to
the employee that were not included in the previous categories.
Comments:
Include any general explanatory information not included in the previous descriptions.
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iii. Per Pupil Cost Calculations
Note: Data entry for the 2017-18 and 2018-19 appropriations and the enrollment screen
should be completed before running this report.
The Advertised Per Pupil Cost Calculations report is generated automatically by the budget
program based on data entry in the enrollment screen and the 2017-18 and 2018-19 columns
of the appropriations screen. No entry is required on this screen. A sample of the report
follows this section.
The first three columns, 2015-16 Actual Costs, 2016-17 Actual Costs, and 2017-18 Original
Budget are downloaded by the NJDOE and act as the “draft” of the NJDOE’s 2018
Taxpayers’ Guide to Education Spending publication for each district’s review and
comment. The per pupil costs calculations for the 2017-18 Revised Budget and 2018-19
Proposed Budget are calculated by the software using the 2017-18 revised appropriations and
2018-19 appropriations keyed in the Detailed Appropriations section of the 2018-19 budget
and the 10/15/17 actual and 10/15/18 estimated enrollments shown in the Enrollments
section of the 2018-19 budget.
The explanatory notes for the sixteen calculations presented for each year are included as
Appendix A of this document. Total Budgetary Comparative Per Pupil Cost is defined as
current expense exclusive of tuition expenditures, transportation, residential costs, and
judgments against the school district. For all years it also includes the restricted entitlement
aids. With the exception of Total Equipment Cost, each of the other per pupil cost
calculations presented is a component of the total budgetary comparative per pupil cost,
although all components are not shown.
Pursuant to N.J.A.C. 6A:23A-5.2(a)(3), districts with legal costs that exceed 130 percent of
the statewide average per pupil amount should establish specific internal control procedures
for the reduction of costs or provide evidence that such procedures would not result in a
reduction of costs. If a district’s audited per pupil legal cost exceeds the 130 percent
threshold as calculated using statewide audited data (published in the Taxpayers’ Guide to
Education Spending) then the district will be required to implement the procedures in the
regulation, or provide evidence that those procedures will not result in reduction of costs.
The 2018-19 budget includes a warning edit if the district’s 2017-18 budgeted per pupil legal
costs, revised as of February 1, 2018, exceeds 130 percent of the statewide average per pupil
budget legal costs (using original 2017-18 budgets). This is to provide districts planning
time for the implementation of the new procedures if the actual costs for year ended June 30,
2018 remain above 130 percent of the statewide per pupil average. The procedures are
required if a district’s actual 2017-18 per pupil cost exceeds the 130 percent regulatory
threshold unless evidence is provided that such procedures would not result in a reduction of
costs.
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iv. Administrative Cost Limit
Note: The district must complete the appropriations for 2017-18 and 2018-19, the projected
enrollments, and the Per Pupil Cost supporting documentation item before the administrative
cost limit per pupil can be calculated.
Pursuant to N.J.S.A. 18A:7F-5(c), all regular non-vocational districts must submit a proposed
2018-19 budget to the executive county superintendent in which the advertised per pupil
administrative cost does not exceed the lower of: (1) the district’s adjusted, as of February 1,
per pupil administrative cost for 2017-18 or; (2) the 2018-19 per pupil administrative cost
limit for the district’s region, inflated (regional limit). The per pupil administrative regional
limits for 2018-19 are $2,246 for the Northern region, $2,091 for the Central region, and
$2,083 for the Southern region.
This supporting documentation item details, by function and object, the district’s
administrative spending and compares it to the applicable limit. The function and object
detail is only presented as a tool to assist districts in planning and reviewing the
administrative costs. It is the last line of the report that calculates the total per pupil
administrative cost. The total administrative costs are summed together and divided by the
sum of enrollments for the applicable year.
The 2017-18 Revised Budget column loads the 2017-18 appropriations updated as of
February 1 as entered in the detailed appropriations screen. The enrollment data is
calculated from the district’s 10/15/17 ASSA data reported to the NJDOE. The 2017-18
Approved Change column is to be used only for districts that are requesting approval of the
executive county superintendent to increase the 2017-18 base costs pursuant to N.J.A.C.
6A:23A-8.3(c). The 2018-19 Regional Limit column is calculated by equalizing the regional
limit based on the district’s projected enrollments. The 2018-19 Budget column draws the
amounts from the district’s data entered in the detailed appropriations and the district’s
projected enrollments as calculated on the Advertised Enrollment report.
Employee benefits are consolidated into two lines, allocated and unallocated.
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Data Entry:
The only data entry required on this supporting documentation item is if a district is
requesting approval from the executive county superintendent to increase the base 2017-18
administrative costs. Pursuant to N.J.A.C. 6A:23A-8.3(c), districts under the regional limit
may submit a request to exceed the district’s adjusted February 1 per pupil administrative
cost for the current year by up to 2.5% or the CPI, whichever is greater, by request to the
executive county superintendent in writing prior to the due date of the budget submission.
The 2017-18 Approved Change column must be completed with all written requests along
with any applicable supporting documentation. The law allows the executive county
superintendent to approve increases up to the rate of inflation; however; such approvals do
not allow districts to exceed the applicable regional limit. Approvals will be granted with
final budget approval and are only permitted for the following cost factors:
1. enrollment changes;
2. administrative changes to fulfill mandated requirements;
3. administrative vacancies;
4. changes to nondiscretionary fixed costs;
5. participation in a shared services agreement as a provider;
6. opening a new school; or
7. other mitigating factors.
In the 2017-18 Approved Change column, the district should enter the amount of the total
revised budget including the requested increase and the rationale for the needed increase. If
the district is requesting an increase on any line, the user must data enter all applicable lines
at the full dollar amount in the approval column, not just the lines or amounts for which
approval is being sought. This is necessary as the calculation in the budget application will
default to the revised column for all amounts even if just one amount is entered. The report
will calculate the dollar and percentage increase from the 2017-18 revised budget and will
calculate the incremental employee benefit cost resulting from an increase in a salary account
which will sum into the unallocated benefit amount. The employee benefit percentage rate
used is the unallocated employee benefit rate as calculated in the advertised per pupil cost
report and defined in Appendix A of the Budget Guidelines.
Click the “Save Data” button to save the calculation.
The administrative cost limit calculation may be exported to PDF or to Excel by clicking the
buttons at the bottom of the screen “Export PDF” or “Export Excel”.
Budget Submission:
The district may not submit a budget in which the 2017-18 proposed per pupil administrative
cost exceeds the lesser of either the prior year per pupil amount adjusted as of February 1 or
the per pupil cost regional limit.
Budgets submitted to the executive county superintendent over the limit must be revised and
resubmitted within the limit no later than five working days prior to the last day to advertise
for public hearing, through either a reduction in administrative costs and/or submission of a
separate proposal for the excess costs. The Commissioner has the authority to develop the
final administrative budget for advertising if the district does not comply.
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Two edits will compare that the requested increase in the base is less than or equal to
inflation and the per pupil cost regional limit. Another edit will compare that the
administrative cost is less than or equal to the lesser of either the prior year adjusted as of
February 1st or the per pupil cost regional limit.
Administrative costs in excess of the district’s limit may be presented to the voters or board
of school estimate as a separate proposal, pursuant to N.J.A.C. 6A:23A-8.3(e), subject to all
requirements for separate proposals at N.J.A.C. 6A:23A-12.1.
Shared Administrative Services
Arrangements for sharing the costs of administrative and other non-instructional personnel
and related costs under joint agreements where the employees remain under the employment
of one lead district would be accounted for in an internal service fund in the records of the
lead district. Each of the "sharing" districts, including the employing lead district, should
reflect their agreed-upon portion of the costs in the general fund. For the employing district,
that cost would be budgeted as a salary expenditure. The "sharing" districts would account
for the payments made to the lead district as a contracted service under the appropriate
function. If the shared employees have employment contracts with each of the districts
involved, each district's share of the employees' salary and related costs would be budgeted
and expended against the appropriate salary and other accounts and there would be no need
for any of the districts involved to establish an internal service fund.
• The district board of education providing the shared service shall allocate
the costs on a user charge basis to all participating entities on an annual
basis at a minimum.
• User charges should be reported by entities or funds being serviced by the
internal service fund in the applicable line item account for the goods or
services received.
• Sales and purchases of goods and services for a price approximating their
external exchange value should be reported as revenues ("Services
Provided to Other Funds"). The total user charges should approximate the
total costs of the internal service fund.
For more information regarding internal service funds, please refer to the annual Audit
Program, section II-70.
161
Line details for the calculation include:
Administrative Cost Account #
2017-2018
Revised
Budget
2017-2018
Approved
Change
Reason
for
Increase/
Decrease
2018-
2019
Regional
Limit
2018-2019
Budget
Undist. Expend. -Support Serv.-Gen. Admin.
Salaries 11-000-230-100 0 0 0 0
Salaries of Attorneys 11-000-230-108 0 0 0 0
Salaries of Governance Staff (BOE Direct Reports Only)
11-000-230-109 0 0
0 0
Unused Vacation Payment to Terminated/Retired Staff
11-000-230-199 0 0
0 0
Legal Services 11-000-230-331 0 0 0 0
Audit Fees 11-000-230-332 0 0 0 0
Architectural/Engineering Services 11-000-230-334 0 0 0 0
Other Purchased Professional Services 11-000-230-339 0 0 0 0
Purchased Technical Services 11-000-230-340 0 0 0 0
Communications / Telephone 11-000-230-530 0 0 0 0
BOE Other Purchased Services 11-000-230-585 0 0 0 0
Misc. Purch Serv (400-500) [Other than 530 & 585
11-000-230-590 0 0 0 0
General Supplies 11-000-230-610 0 0 0 0
BOE In-House Training/Meeting Supplies
11-000-230-630 0 0 0 0
Miscellaneous Expenditures 11-000-230-890 0 0 0 0
BOE Membership Dues and Fees 11-000-230-895 0 0 0 0
Subtotal - General Admin 0 0 0 0
Undist. Expend.-Support Serv.-School Admin.
Salaries of Principals/Asst. Principals/Prog Dir
11-000-240-103 0 0 0 0
Salaries of Other Professional Staff 11-000-240-104 0 0 0 0
Salaries of Secretarial and Clerical Assistants
11-000-240-105 0 0 0 0
Other Salaries 11-000-240-110 0 0 0 0
Unused Vacation Payment to Terminated/Retired Staff
11-000-240-199 0 0
0 0
Purchased Professional and Technical Services
11-000-240-300 0 0 0 0
Other Purchased Services (400-500 series)
11-000-240-500 0 0 0 0
Supplies and Materials 11-000-240-600 0 0 0 0
Other Objects 11-000-240-800 0 0 0 0
162
Administrative Cost Account #
2017-2018
Revised
Budget
2017-2018
Approved
Change
Reason
for
Increase/
Decrease
2018-
2019
Regional
Limit
2018-2019
Budget
Subtotal - School Admin 0 0 0 0
Undist. Expend. - Central Services
Salaries 11-000-251-100 0 0 0 0
Unused Vacation Payment to Terminated/Retired Staff
11-000-251-199 0 0
0 0
Purchased Professional Services 11-000-251-330 0 0 0 0
Purchased Professional Services – Public Relations Costs
11-000-251-335 0 0
0 0
Purchased Technical Services 11-000-251-340 0 0 0 0
Misc. Purchased Services (400-500) [O/T 594]
11-000-251-592 0 0 0 0
Sale/Lease-back Payments 11-000-251-594 0 0 0 0
Supplies and Materials 11-000-251-600 0 0 0 0
Interest on Current Loans 11-000-251-831 0 0 0 0
Miscellaneous Expenditures 11-000-251-890 0 0 0 0
Subtotal - Central Services 0 0 0 0
Undist. Expend. - Admin Info Tech
Salaries 11-000-252-100 0 0 0 0
Unused Vacation Payment to Terminated/Retired Staff
11-000-252-199 0 0
0 0
Purchased Professional Services 11-000-252-330 0 0 0 0
Purchased Technical Services 11-000-252-340 0 0 0 0
Other Purchased Services (400-500 series)
11-000-252-500 0 0 0 0
Supplies and Materials 11-000-252-600 0 0 0 0
Other Objects 11-000-252-800 0 0 0 0
Subtotal - Admin Info Tech 0 0 0 0
Benefits:
Allocated 0 0 0
Unallocated 0 0 0
Subtotal – Benefits 0 0 0 0
Total Administrative Costs 0 0 0 0
Enrollment for Per Pupil Calculation:
From Enrollment Section of the Advertised Budget:
163
Administrative Cost Account #
2017-2018
Revised
Budget
2017-2018
Approved
Change
Reason
for
Increase/
Decrease
2018-
2019
Regional
Limit
2018-2019
Budget
Line 11: On Roll Regular Full Time 0 0 0 0
1/2 of Line 12: On Roll Regular Shared Time
0 0 0 0
Line 21: On Roll Special Full Time 0 0 0 0
1/2 of Line 22: On Roll Special Shared Time
0 0 0 0
From Enrollment Projection Report:
Less Line 35 & 36: Charter Schools and Renaissance Schools
0 0 0 0
Total Enrollment for Per Pupil Calculation
0 0 0 0
Total Administrative Costs per Pupil 0 0 0 0
v. Employee Benefits
Data entry is required on the line entitled “Total Employee Share” in the health benefits
summary at the bottom of the screen (Line B). The amount of the employee share from the
2017-18 original budget on file at the NJDOE is preloaded into the 2017-18 column. This
amount must be updated to the revised amount as of February 1, 2018.
New in 2018-19, the health benefits summary at the bottom of the screen contains amounts
from the Audsum submission. The employee share for the 2016-17 column is the amount
that was reported by the district on line 71228 in the Audsum.
The employee benefits screen summarizes the allocated and unallocated employee benefits
from the appropriations screen by object code. The screen also collects the total amount of
employee withholding for health benefits costs in each budget year, required by P.L. 2011,
c.78. The amount of withholding from data entry is combined with the district budgeted
health benefit costs to disclose the total amount of employee health benefits at the bottom of
the Employee Benefits screen.
Health care costs budgeted in appropriations object 270 should be recorded net of employee
withholding. The amount of employee withholding should be reported on the data entry
screen in the 2017-18 and 2018-19 columns, on line B. There are edits to ensure that
amounts are entered on Line B for total employee share.
Click on the “Save” button to save the data entered.
The “Reload Page” button will refresh the screen to the last saved version.
The employee benefits summary may be exported to PDF by clicking the button “Export
PDF”.
164
vi. Shared Services
Districts are required pursuant to N.J.S.A. 18A:22-8a to report budget information in user-
friendly budget summary forms, as promulgated by the NJDOE, and submit the user-friendly
budget information to the NJDOE and have it available to the public. One requirement of
the plain language budget summary information is a list of shared service agreements in
which the district is participating. This supporting documentation item captures this
information at budget time in a standardized format.
The district must enter any pertinent information relating to a shared service agreement on
this data entry screen. Use as many lines as necessary to describe the shared service
arrangements. Separate lines should be used for each service/agreement.
To facilitate the approval of the annual budget, all payments from a county vocational school
district or a county special services school district to a County Board of Chosen Freeholders
must be budgeted and supported by a shared services agreement and cost savings estimate
that has been filed with the Division of Local Government Services and the executive county
superintendent, as required by N.J.S.A. 40A:65-4. An explanatory memo dated April 16,
2014 was provided to county vocational school districts and county special services school
districts.
165
At the bottom of the screen click the “Add Row” button to add a data entry row. In the
column “Shared Service Category Type”, select the type of shared service from the drop-
down list. The list includes the following selections:
• Business Services
• Superintendent and Assistant Superintendent
• Transportation Services, including Fuel
• Purchasing
• Municipal/Public Works
• Curriculum Services
• Professional Staff Development
• Technology Services
• Insurance Coverage and Benefits
• Special Education Services
• Custodial and Maintenance Services
• Nursing Services
• Food Services
• Social Worker/Psychologist
• Recycling
• Banking
• Staffing – Other
• Other
The same category may be selected multiple times if there are multiple arrangements. In the
“Shared Service Category Description” column enter a description of the shared service
arrangement. Data entry will wrap in this cell. An explanation must be entered for the
category. An on-screen error will prompt the user to enter text in the description field if this
is blank. The “Amount Saved (Optional)” column is used to record the amount saved by the
shared services arrangement. Entry in this column is optional.
Data lines may be deleted by selecting the line, then clicking the “Remove Row” button at
the bottom of the page. After confirming the deletion, a save data message will appear on
the screen. The “Reload Page” button will refresh the page to the last saved version.
The “Export PDF” and “Export Excel” buttons will export the shared services page to a
PDF document or an Excel document, respectively.
This information is automatically incorporated into the user-friendly budget file in PDF
format by selecting under the report menu “User-friendly Budget”. See Section IV of this
document for further details on the user-friendly budget files. See Section III-E-iv for a
discussion of how to record costs for shared administrative services in the budget.
166
vii. Unusual Revenues and Appropriations
Pursuant to N.J.S.A. 18A:22-8a, districts are required to report budget information in user-
friendly budget summary forms, as promulgated by the NJDOE, and submit the user-friendly
budget information to the NJDOE and have it available to the public. A listing of unusual
revenues and appropriations included in the 2018-19 budget is a requirement of the user-
friendly budget information. This supporting documentation item is used to capture this
information at budget time in a standardized format.
This supporting documentation item is used to summarize unusual revenues and
appropriations and to provide a description of the circumstances surrounding the unusual
amounts. Unusual revenues and appropriations would be those items that are not used or
earned in the normal course of operating a school district, such as revenue from the sale of a
building, cell tower or advertising fees.
The screen will show a list of all revenue and appropriation lines and descriptions, and the
2018-19 amounts entered in the revenue and appropriations screens. The first button on the
page is “Reload Page”. Selecting this button will refresh the page from the revenues and
appropriations, and revert to the last saved version of the data entry on the supporting
documentation page. The “Summary” button will open a summary page which will show all
the unusual revenues and appropriations which have been entered in this supporting
documentation item. From the summary page, the entered data may be exported to a PDF
file.
To enter unusual revenue and appropriation items, highlight the line which includes the
unusual amount, and click the “Choose” button. This will open the Unusual Revenues and
Appropriations Details screen which will allow entry regarding the unusual amounts on the
selected line. On the detail screen, select the “Add Row” button to open a data entry line to
describe the unusual amount. Complete the columns for Source, Amount and Explanation.
Data entry in the text fields will wrap in the cells. The amount entered cannot be more than
the balance in the selected line in the revenue or appropriation screen, which is displayed at
the top of the screen. An on-screen edit will test this. Click the “Save Data” button to save
the data entered. To delete a row of entry, click on the row to highlight it, then click the
“Remove Row” button. This will format the row with strikethrough font. After removing
167
the row, the “Save Data” button must be clicked to save the deletion. Click the “Reload
Page” button to refresh the page to the last saved version and show the deletion.
This information is automatically incorporated into the user-friendly budget file in PDF
format by selecting under the report menu “UFB/Advertised Budget.” See Section IV for
further details on the user-friendly budget files.
168
viii. Equipment
This supporting documentation item is used to provide detailed descriptions of the
equipment included in the fund 12 budgeted appropriations, and to aid the county office in
review of budgeted equipment costs.
Appropriations for 2018-19 equipment must be entered in the appropriations screen before
completing this supporting documentation item. There are on-screen edits to ensure that the
details entered in this supporting documentation item agree to the appropriations amounts.
The first screen lists all the equipment lines included in the budget document, with the
amounts entered in the appropriations and school-based screens. Column 1 shows the line
number and column 2 shows the account description. Column 3 shows the account number.
Column 4 shows the amount entered in the 2018-19 appropriations screen for each line.
Column 5 shows the 2018-19 school-based appropriations for each line number. Column 6
shows the total appropriation amount, which is the sum of the district-wide and school-based
amounts. The first button on the page is “Reload Page”. Selecting this button will refresh
the page from the appropriations, and revert to the last saved version of the data entry on the
supporting documentation page. The “Summary” button will open a summary page which
will show all the equipment details which have been entered in this supporting
169
documentation item. From the summary page, the entered data may be exported to a PDF or
an Excel file.
To enter equipment data, click on the specific equipment line to highlight it and then click on
the “Choose” button.
Once a line is chosen, on the next screen entitled “Equipment Details” enter descriptions and
amounts of the equipment budgeted on that appropriation line. Click the “Add Row” button
to open a data entry line. In the “Equipment” column, enter a description of the equipment.
The data entry will wrap in the cell. In the second column “Amount”, enter the amount
budgeted for this equipment. In the third column, select from the drop-down box either
“New” or “Replacement”, to indicate whether this item is being budgeted as a new piece of
equipment or a replacement of an existing piece of equipment. If multiple equipment items
are being budgeted to the same account, use the “Add Row” button to create a separate line
on the data entry screen for each item in that account. The total of the detail amounts entered
must agree to the amount from the appropriations screen, which is displayed at the top of the
screen. There is an on-screen edit to ensure that the amounts agree. Click the “Save” button
to save the data entry. You must have amounts that agree for the data entry to be saved. Use
the “Remove Row” button to delete a row of data on this screen. The deleted line will show
with strikethrough font. Then select the “Save” button to save the deletion, and then the
“Reload Page” button for the line disappear from the screen. The “Reload Page” button
will refresh the screen to the last saved version.
170
F. Completing the Enrollment Tab
The enrollment screen reflects categories in ASSA required to implement the School Funding
Reform Act of 2008 (SFRA).
The information shown in the enrollment screen is obtained from the applicable year's
Application for State School Aid (ASSA) with corresponding district projections for the
10/15/18 enrollments. Although data is presented and requested for preschool enrollments and
adult high school, resident enrollment does not include preschool or adult high school students.
The information in the advertised report as of 10/14/16 and 10/13/17 is updated by the budget
program using the ASSA line references given parenthetically. District projections as of
10/15/18 for regular and vocational district budgets will be calculated by the budget program
using the data entered in the enrollment projection data entry screen. Samples of the projected
enrollments data entry screens follow this section. Special services districts will key projected
enrollments in four categories – on roll special full-time and on roll special shared-time, and on
roll regular full-time and on roll regular shared-time. The regular program lines are only used
for those CSSD districts that run expanded programs to include alternative school programs.
171
The projected number of charter school students should be entered on line (35) of columns (A)
and (B) on the projected enrollments screen. Charter school students are included in the
corresponding enrollment categories in addition to reporting on line (35). The data on line (35)
allows for the accurate calculation of a district’s per-pupil costs.
The projected number of renaissance school students should be entered on line (36) of columns
(A) and (B) on the projected enrollments screen. Renaissance school students are included in
the corresponding enrollment categories in addition to reporting on line (36). The data on line
(36) allows for the accurate calculation of a district’s per-pupil costs.
Following ASSA, school choice students should be recorded on-roll of the district receiving the
students, not the resident district.
The data entry screen has collapsed the expanded reporting of the various categories of
enrollment data included in the 10/13/17 ASSA summary report to the level of detail that will be
needed to calculate district projected resident enrollment and district projected weighted resident
enrollments. Key the 10/15/18 projections of enrollment on the appropriate line in the
appropriate column, using the 10/13/17 report as a reference.
The NJDOE Growth Rate is preloaded at the upper left of the screen and the Acceptable range
shown at the upper middle of the screen. Space is provided on the screen for explanations of
calculated percentage changes. Explanations and supporting documentation will be required for
all growth percentages that deviate by 1% from the NJDOE projected growth rate used in the
state aid calculations. If the NJDOE growth rate is 3%, the acceptable range requiring no
explanation would be between 2% to 4%. Explanations would be required for a change rate
lower than 2% and higher than 4%. The rate used for comparison is an overall rate, thus it is
possible that the explanation may be the shift of a portion of the student population from one
category line to another. Another example of an explanation would be the anticipated influx of
pupils from new housing. Such documentation could include written estimates of additional
students due to a charter or non-public school closing, or written estimates from the municipality
of additional students to anticipate in the budget year related to opening a new development or
apartment complex.
The information regarding students sent to CSSDs appears on a separate line in the 10/13/17
ASSA summary report as well as being included in the special education lines in the sent
column. When keying 10/15/18 projections, include these pupils only on the detail line provided
for sent to CSSD. The budget program will calculate the change in enrollment from 10/13/17
for each line of data keyed and compare the calculated percentage change to the enrollment
growth rate used in the NJDOE state aid calculations. The downloaded 10/13/17 data that will
be used in these calculations will be adjusted accordingly to remove the CSSD students from the
special education counts.
County vocational districts should include only out-of-county pupils in the received full and
received shared column. This differs from the instructions for completion of the ASSA.
However, when calculating resident enrollment, the NJDOE eliminates in-county students
reported on the ASSA. The budget program does not. It subtracts the number of students keyed
as received from the number keyed as on-roll when calculating the resident students. If in-
county students are reported in the received columns, an incorrect projected resident enrollment
will be calculated. For part-time post-secondary students (less than 12 credits), county
172
vocational schools should report 10/15/18 projections in the County Vocational-Post Secondary
– Shared Time column.
If an amount entered causes the resident enrollment calculation in column H to be less than zero,
the cell will not accept the data entry and will revert back to the last saved item in that cell.
The “Save Data” button must be selected to save the entry on the screen. The “Export Excel"
button will export the enrollment table to an Excel file and the “Export PDF” button will export
the enrollment table to a PDF file.
There are on-screen edits to check that the number of students entered in the received columns
are less than the number of students entered in the on-roll columns for that line, for both full and
shared time. If this edit is triggered, the edit will display on the screen and the data entry will
revert back to the last amount stored in the cell.
The executive county superintendent will review for reasonableness and certify the district
projections and explanations. This information is important since district projections of
enrollments are used in the NJDOE’s review of the budget and in the calculation of district
administrative cost limits.
The 2018-19 advertised enrollment data is created from entries on the enrollment page. The
advertised enrollment data for 2016-17 and 2017-18 are preloaded in the budget report from the
ASSA system. Descriptions of the advertised enrollment lines are:
Line Title ASSA References
11 Pupils on Roll – Regular - Full
Time
Total regular full-time pupils on roll,
excluding adult high school and post-
graduate (on-roll full: line 18 less 15, 16
& 17 plus 37 (voc))
12 Pupils on Roll – Regular – Shared
Time
Total regular shared-time pupils on roll
(on-roll shared: line 18 less 15, 16 & 17
plus 37 (voc))
13 Accredited Adult High School Total full-time and part-time accredited
adult high school (on-roll full: lines 16 &
17)
21 Pupils on Roll – Special – Full
Time
Total special education full-time pupils on
roll (on-roll full: line 28)
22 Pupils on Roll – Special – Shared
Time
Total special education shared-time pupils
on roll (on-roll shared: line 28)
30 Post-Secondary Full Time Total full-time post-secondary pupils on-
roll (on-roll full (vocational only): line 38)
31 Post-Secondary Part Time Total part-time post-secondary pupils on-
roll (on-roll shared (vocational only): line
38)
40 Private School Placements Total private school placements (line 39)
50 Contracted Preschool Programs Total reported as sent to contracted
preschool programs on the ASSA
173
Line Title ASSA References
51 Pupils Sent to Other Districts –
To Regular Programs
Total full-time and ½ of shared-time
regular sent excluding adult high school
and post-graduate (sent-full: line 18 less
15, 16 & 17 plus sent-shared: ½ of total of
line 18 less 15, 16 & 17)
52 Pupils Sent to Other Districts – to
Special Education Programs
Total full-time and ½ of shared-time
special ed sent including students sent to
regional day schools (sent-full: line 28
plus ½ sent shared line 28 plus sent to
RDS line 28)
60 Pupils Received Total pupils received excluding adult high
school and post-graduate (received-full:
line 39 less 15, 16 & 17 plus ½ received-
shared line 39)
70 Pupils in State Facilities Total pupils in state facilities (lines 45
through 50)
174
Table III.F.1 Regular District – Enrollment screen
Line
Short
Subtitle
A
B
C
D
E
F
G
H
I
J
K
L
Line
Number Enrollment Categories
On-
Roll
Full
On-
Roll
Shared
Sent
Full
Sent
Shared
Received
Full
Received
Shared
Private
Schools
for the
Disabled
10/15/2018
Resident
Students
10/13/2017
Resident
Students
10/15/2018
Increase
(Decrease)
10/15/2018
Increase %
(Decrease
%)
Explanation
C1 Half Day Preschool - 3
YR 0 - 0 - 0 - - - - - -
C2 Half Day Preschool - 4
YR 0 - 0 - 0 - - - - - -
D1 Full Day Preschool - 3
YR 0 0 0 0 0 0 - - - - -
D2 Full Day Preschool - 4
YR 0 0 0 0 0 0 - - - - -
C3 Half Day Preschool - 3
YR (Contr. Presch. Prg.) - - 0 - - - - - - - -
C4 Half Day Preschool - 4
YR (Contr. Presch. Prg.) - - 0 - - - - - - - -
D3 Full Day Preschool - 3
YR (Contr. Presch. Prg.) - - 0 0 - - - - - - -
D4 Full Day Preschool - 4
YR (Contr. Presch. Prg.) - - 0 0 - - - - - - -
3 Half Day Kindergarten 0 - 0 - 0 - - - - -
4 Full Day Kindergarten 0 0 0 0 0 0 - - 0 0 0.00%
5 Grades 1-5 0 0 0 0 0 0 - - 0 0 0.00%
6 Grades 6-8 0 0 0 0 0 0 - - 0 0 0.00%
7 Grades 9-12 0 0 0 0 0 0 - - - -
8 Adult High School 0 - - - - - - - - - -
9 Subtotal - - - - - - - - 0 0 0.00%
10 Sp Ed – Elementary 0 0 0 0 0 0 0 - 0 0 0.00%
175
Line
Short
Subtitle
A
B
C
D
E
F
G
H
I
J
K
L
Line
Number Enrollment Categories
On-
Roll
Full
On-
Roll
Shared
Sent
Full
Sent
Shared
Received
Full
Received
Shared
Private
Schools
for the
Disabled
10/15/2018
Resident
Students
10/13/2017
Resident
Students
10/15/2018
Increase
(Decrease)
10/15/2018
Increase %
(Decrease
%)
Explanation
11 Sp Ed - Middle School 0 0 0 0 0 0 0 - 0 0 0.00%
12 Sp Ed - High School 0 0 0 0 0 0 0 - 0 0 0.00%
19 Sent to CSSD –
Elementary - - 0 - - - - - 0 0 0.00%
20 Sent to CSSD - Middle
School - - 0 - - - - - 0 0 0.00%
21 Sent to CSSD - High
School - - 0 - - - - - 0 0 0.00%
22 Subtotal - - - - - - - - 0 0 0.00%
23 County Vocational –
Regular (Out-of-County Only)
- - 0 0 - - - - 0 0 0.00%
25 Total - - - - - - - - 0 0 0.00%
29 Regional Day School Students – Elementary
- - 0 - - - - - - -
30 Regional Day School
Students - Middle School
- - 0 - - - - - - -
31 Regional Day School
Students - High School - - 0 - - - - - - -
32 State Facilities - - - - - - - 0 - - -
33 Total Resident
Enrollment - - - - - - - - 0 0 0.00%
35 Charter Schools 0 0 - - - - - - - - - -
36 Renaissance Schools 0 0 - - - - - - - - - -
176
Table III.F.2 Vocational District – Enrollment screen:
177
Table III.F.3 County Special Services District – Enrollment screen:
178
G. Completing the Tax Levy Certification Tab
i. A4F
General Instructions for Completion
Completion of the A4F is included as part of the budget program. Based on your district type,
the software will display the appropriate data entry screens to complete the A4F. Non-regional
districts will be given a Form A (Certification) to complete, and regional districts (including
the districts that have merged with non-operating districts) will be required to complete both a
Form A and a Form B (Tax Allocations to Municipalities). In order for the “Estimated Tax
Rate Info” worksheet under the “Tax Levy Certification” tab to be completed districts must
first complete the A4F forms in the budget software.
For districts with an April election, the A4F should not be filed with the Municipal Clerk or
Tax Assessor prior to the school election.
For districts with a November election that submit separate proposals to the voters, the original
A4F must be submitted by May 19th and then if the separate proposal is passed at the
November election, the A4F must be revised to incorporate the passed separate proposal and
the revised A4F submitted within 15 days after the November election.
Type II School Districts Without a Board of School Estimate, Non-Regional Districts
Which Budget for Grades K-12, and Constituent Districts of Regional High School
Districts:
The board secretary should complete one Form A as follows.
If taxes are raised on a school year basis (fiscal year basis): 1. The local tax levies entered in the 2018-19 column of the revenues section of the
budget on lines 100 (general fund), and 860 (debt service) will appear on the related
line in Tax Levy Certified by Board of School Estimate, Municipality, Commissioner
or Voted (column 2). Line 861 (debt service pre-merge) is applicable only to the 14
districts merged with non-operating districts. Line 862 (debt service repayment of
CDL) is only applicable to districts that received a Community Disaster Loan related
to Hurricane Sandy and have raised levy to make payment(s) to FEMA during the
2018-19 fiscal year.
2. Column 3, Balance of Levy from 2017-18 to be Raised in 2018 will be blank for
districts with April elections. For districts with November elections, the amount of the
passed November 2017 question from column 7 of the 2017-18 A4F will be preloaded
here.
3. Complete column 4, Amount in Column 2 to be Raised in 2018 Tax Levy, by inserting
the same figures that appear in column 2 on lines 1, 2, 3 and 4. The software will
calculate the total amount appearing on line 5.
179
4. The amounts entered in column 4 on lines 1, 2, 3 and 4 will appear on the appropriate
line in column 5, Total 2018 Tax Levy with Deferral. The software will calculate the
total amount appearing on line 5. Enter on line 6 “Tax Certification of prior year
received too late for 2017 levy” any amount certified by the Commissioner which was
too late for the 2017 tax levy. Enter on line 7 “Other” any adjustments (positive or
negative) which are not part of the 2018-19 school budget, such as an amount
necessary to correct a prior year's tax levy. The software will calculate the grand total
amount appearing on line 8 “Grand Total” as the total of lines 5, 6, and 7.
5. Column 6, Amount in Column 2 Deferred to 2019 Levy should be blank.
6. Column 7, November Election Separate Question to be Raised in 2019, is used for
districts with November elections which have a passed separate question at the
election. For the initial certification in May 2018, this column must be left blank. If a
November separate question is passed by the voters, then the total amount of the
passed November separate question must be entered here after the election. A revised
A4F form containing the passed November separate proposal must be submitted to the
personnel listed in item 8, within 15 days after the election.
7. The board secretary should complete and sign the certification in the lower left-hand
corner (municipal clerk does not sign). The “Export PDF” button will create the
version of the form with the signature lines.
8. One copy should be distributed to each of the following:
• County Board of Taxation
• Local Assessor
• NJ Division of Local Government Services
▪ Bureau of Financial Regulation and Assistance
▪ PO Box 803
▪ Trenton, NJ 08625-0803
• Municipal Clerk
• Executive County Superintendent
• School District
If taxes are raised on a calendar year basis (split-year basis):
1. The local tax levies entered in the 2018-19 column of the revenues section of the
budget on lines 100 (general fund) and 860 (debt service) will appear on the related
line in Tax Levy Certified by Board of School Estimate, Municipality, Commissioner
or Voted (column 2). Line 861 (debt service pre-merge) is applicable only to the 14
districts merged with non-operating districts. Line 862 (debt service repayment of
CDL) is only applicable to districts that received a Community Disaster Loan related
to Hurricane Sandy and have raised levy to make payment(s) to FEMA during the
2018-19 fiscal year.
2. Preloaded on lines 1, 2, 3 and 4 in Balance of Levy from 2017-18 to be Raised in 2018
(column 3), will be the remainder of the 2017-18 tax levy to be raised in 2018. The
amounts will agree with those from column 6 of the A4F for the 2017-18 school year
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for the respective line as transmitted to the NJDOE, plus the amount of any passed
November 2017 separate proposals from column 7 of the 2017-18 A4F.
3. Complete column 4, Amount in column 2 to be Raised in 2018 Levy, after consulting
with your municipal clerk. The amount for the general fund must be at least 50%
of the column 2 amount, less the column 7 amount. An on-screen edit will ensure
that the amount entered on the general fund line is at least 50% of column 2 less
column 7. Data entry will not be saved until the on-screen edit is passed.
4. The software will calculate the amounts for lines 1 through 5 in columns 5 and 6 based
on the amounts shown on those lines in columns 3 and 4. The amount shown in
column 5, Total 2018 Tax Levy with Deferral, is the sum of columns 3 and 4 for the
applicable lines. The amount shown in column 6 is the result of column 2 minus
column 4 for the applicable line. Enter on line 6 “Tax Certification of prior year
received too late for 2017 levy” any amount certified by the Commissioner which was
too late for the 2017 tax levy. Enter on line 7 “Other” any adjustments (positive or
negative) which are not part of the 2018-19 school budget such as an amount
necessary to correct a prior year's tax levy. Line 8 “Grand Total” is calculated by the
software as the sum of lines 5 through 7.
5. Column 7, November Election Separate Question to be Raised in 2019, is used for
districts with November elections which have a passed separate question at the
election. For the initial certification in May 2018, this column must be left blank. If a
November separate question is passed by the voters, then the total amount of the
passed November separate question must be entered here after the election. A revised
A4F form containing the passed November separate proposal must be submitted to the
personnel listed in item 8, within 15 days after the election.
6. The board secretary should complete and sign the certification in the lower left-hand
corner. The “Export PDF” button will create the version of the form with the
signature lines.
7. The municipal clerk should complete and sign the certification in the lower right-hand
corner.
8. One copy should be distributed to each of the following:
• County Board of Taxation
• Local Assessor
• NJ Division of Local Government Services
o Bureau of Financial Regulation and Assistance
o PO Box 803
o Trenton, NJ 08625-0803
• Municipal Clerk
• Executive County Superintendent
• School District
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Regional School Districts (including the districts that merged with non-operating
districts):
The board secretary should complete both Form A and Form B for the district as follows.
Form B
1. The 2018-19 Tax Allocation to Municipalities Within a Regional District (Form B) must be
completed first. The 2018-19 Tax Allocation to Municipalities screen requires entry in four
columns, Percentage Share (column 2), Debt Service-Repayment of CDL (column 6),
Adjustment – Prior Year Tax Levy Certification Received Too Late for 2017-18 (column
7), and Adjustment – Other (column 8). All other data is calculated by the software. A
separate line will appear on the screen for each of the member municipalities of the
regional district. Enter in column 2 the tax levy percentage share for each member from the
"2018-19 Municipal Percentage Shares of Regional School District Tax Levy" printout.
The total of the member percentage shares must equal 100% or data entry will not be able
to be saved on this screen. Using the percentage shares entered and the local tax levies
entered in the revenues section on lines 100 and 860, the software will calculate each
member municipality's share of the general fund and debt service tax levies. For the debt
service levy pre-merge entered on line 861 the software will allocate the entire amount to
the former receiving district, as recommended by the executive county superintendents and
approved by the Commissioner in the merge approvals. For the debt service repayment of
CDL entered on line 862, the district must enter the detail amounts for each member
municipality.
2. Enter in column 6 “Debt Service-Repayment of CDL” the 2018-19 amounts to be raised by
each member municipality to repay the CDL. Enter in column 7 “Adjustment-Prior Year
Tax Certification Received Too Late for 2017-18” the total of any amount certified by the
Commissioner which was too late for the 2017 tax levy. Enter in column 8 “Adjustment –
Other” any adjustments which are not part of the 2018-19 budget such as an amount
necessary to correct a prior year's tax levy. These additional amounts should be allocated
using 2017-18 municipal percentage shares. These same amounts will be detailed in
column 5 of Form A for the member municipality on lines 6 (Tax Cert/Prior Yr) and 7
(Other), respectively. The data entered in these columns will flow to lines 6 and 7 on Form
A.
3. Once the data entry on Form B is complete, click the “Save Data” button at the bottom of
the screen. Form B may be exported to either Excel or PDF by using the buttons at the
bottom of the screen.
4. To access Form A for each municipality, click the link in the “A4F Form A” column for the
individual municipality.
Form A
Form A must be completed for each member municipality. When a member municipality Form
A link is selected from the Form B screen, a Form A will appear for the selected member. The
information in column 2, Tax Levy Certified by Board of School Estimate, Municipality,
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Commissioner or Voted is drawn from the amounts calculated by the software in the 2018-19
Form B screen.
If taxes are raised on a school year basis (fiscal year basis):
a. Column 3, Balance of Levy from 2017-18 to be Raised in 2018, will be blank for districts
with an April election. For districts with November elections, the amount of the passed
November 2017 question from column 7 of the 2017-18 A4F will be preloaded here.
b. Complete column 4, Amount in Column 2 to be Raised in 2018 Tax Levy, by entering the
same figures that appear in column 2 on lines 1, 2, 3 and 4. The software will calculate the
total amount appearing on line 5 “Totals”.
c. The amounts entered in column 4 on lines 1, 2, 3 and 4 will appear on the appropriate line in
column 5, Total 2018 Tax Levy with Deferral. The software will calculate the total amount
appearing on line 5 “Totals”. On line 6 “Tax certification of prior year received too late for
2017 levy” will be the amount from Form B for any amount certified by the Commissioner
which was too late for the 2017 tax levy. On line 7 “other” will be the amount from Form B
for any adjustments which are not part of the 2018-19 school budget such as an amount
necessary to correct a prior year's tax levy. The software will calculate the grand total
amount appearing on line 8 “Grand Total” as the total of lines 5, 6, and 7.
d. Column 6, Amount in Column 2 Deferred to 2019 Levy, should be blank.
e. Column 7, November Election Separate Question to be Raised in 2019, is used for districts
with November elections which have a passed separate question at the election. For the
initial certification in May 2018, this column must be left blank. If a November separate
question is passed by the voters, then the total amount of the passed November separate
question must be entered here after the election. A revised A4F form containing the passed
November separate proposal must be submitted to the personnel listed in item g, within 15
days after the election.
f. The “Export PDF” button on Form A will create the version of the form with the signature
lines. The board secretary should complete and sign the certification in the lower left-hand
corner (municipal clerk does not sign). This button will not be available until the budget
is approved by the county office.
g. One copy of the regional district's Form B and all constituent municipalities' Form A should
be distributed to each of the following:
▪ County Board of Taxation
▪ NJ Division of Local Government Services
• Bureau of Financial Regulation and Assistance
• PO Box 803
• Trenton, NJ 08625-0803
▪ Executive County Superintendent
▪ School District
One copy of the Form A for their respective municipality should be distributed as follows:
• Municipal Clerk
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• Local Assessor
If taxes are raised on a calendar year basis (split-year basis):
a. Preloaded on lines 1, 2, 3 and 4 in Balance of Levy from 2017-18 to be Raised in 2018
(column 3), will be the remainder of the 2017-18 tax levy to be raised in 2018. The
amounts will agree with those from column 6 of the A4F for the 2017-18 school year for the
respective line as transmitted to the NJDOE, plus the amount of any passed November 2017
separate proposals from column 7 of the 2017-18 A4F.
b. Complete column 4, Amount in col. 2 to be Raised in 2018 Tax Levy, after consulting with
the member municipality's municipal clerk. The amount for the general fund must be at
least 50% of the column 2 amount, less the column 7 amount. An on-screen edit will
ensure that the amount entered is at least 50% of the amount in column 2 less column 7.
Data entry will not be saved until the on-screen edit is passed.
c. The software will calculate the amounts for lines 1 through 5 in columns 5 and 6 based on
the amounts on those lines in columns 3 and 4. The amount shown in column 5, Total 2018
Tax Levy with Deferral, is the sum of columns 3 and 4 for the applicable lines. The amount
shown in column 6 is the result of column 2 minus column 4 for the applicable line. On line
6 “Tax certification of prior year received too late for 2017 levy” will be any amount
certified by the Commissioner which was too late for the 2017 tax levy from Form B. On
line 7 “other” will be any adjustments which are not part of the 2018-19 school budget such
as an amount necessary to correct a prior year's tax levy, from Form B. Line 8 “Grand
Total” is calculated by the software as the sum of lines 5 through 7.
d. Column 7, November Election Separate Question to be Raised in 2019, is used for districts
with November elections which have a passed separate question at the election. For the
initial certification in May 2018, this column must be left blank. If a November separate
question is passed by the voters, then the total amount of the passed November separate
question must be entered here after the election. A revised A4F form containing the passed
November separate proposal must be submitted to the personnel listed in item g, within 15
days after the election.
e. The “Export PDF” button will create the version of the form with the signature lines. The
board secretary should complete and sign the certification in the lower left-hand corner.
This button will not be available until the budget is approved by the county office.
f. The municipal clerk of each member municipality should complete and sign the certification
in the lower right-hand corner of his/her municipality's Form A.
g. One copy of the regional district's Form B and all constituent municipalities' Form A should
be distributed to each of the following:
▪ County Board of Taxation
▪ NJ Division of Local Government Services
• Bureau of Financial Regulation and Assistance
• PO Box 803
• Trenton, NJ 08625-0803
▪ Executive County Superintendent
▪ School District
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One copy of the Form A for their respective municipality should be distributed as follows:
▪ Municipal Clerk
▪ Local Assessor
Note: At the bottom of the Form A screen is a button “Go to Form B”. If there is an on-screen
error at the top of Form A, then this button will not bring the user to Form B, but will stay on
the current screen. This allows entry to be completed on Form A before leaving the screen.
Any entry on the screen is not saved if there is an error message displayed at the top of the
screen.
Printing the A4F
From the A4F Form A screen, select the “Export PDF” button at the bottom of the screen.
This will create a PDF file formatted with the signature lines for the board secretary and the
municipal clerk. This can be generated once the budget is approved by the county office.
A4F For Consolidated School Districts
The board secretary should complete both Form A and Form B by referencing section C,
Regional School Districts, and following the instructions applicable to the manner in which the
tax levy amounts are to be raised in 2018 (fiscal or split-year basis). For consolidated school
districts, the percentage shares referred to for completion of the 2018-19 Tax Allocation to
Municipalities (Form B) should be obtained from the County Board of Taxation, pursuant to
N.J.S.A. 18A:8-37 and 54:4-49. Districts should submit a copy of their budgets to their County
Board of Taxation, so that the apportionment calculations can be performed. Upon completion,
the County Board of Taxation will distribute a form to the consolidated districts within their
county that contains the net valuation, apportionment share, debits and credits, and total school
tax due from each constituent municipality. The district will use this data to complete Form B
of the A4F.
A4F For Districts with Defeated Budgets
The A4F should not be filed with the municipal clerk or tax assessor until action has been
taken by the municipality or the Commissioner. The budget data contained in the budget
program should be updated to reflect the budget based on the tax levy certified by the
municipality. The board secretary should complete and distribute copies of Form A and Form
B (if necessary) by following the appropriate instructions.
A4F For Type I and Type II Districts with a Board of School Estimate
The board secretary should complete only Form A by referencing section B, Type II School
Districts Without a Board of School Estimate, Non-Regional Districts Which Budget for
Grades K-12, and Constituent Districts of Regional High School Districts, and following the
instructions applicable to the manner in which the tax levy amounts are to be raised in 2018
(fiscal or split-year basis). Distribution of the A4F is limited to the school district and the
executive county superintendent.
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A4F Form B:
A4F Form A:
ii. Estimated Tax Rate Information
Pursuant to N.J.S.A. 18A:22-8a, as amended, districts are required to report budget information
in user-friendly budget summary forms, as promulgated by the NJDOE, and submit the user-
friendly budget information to the NJDOE and have it available to the public. The school tax
rate and equalized tax rate are two requirements of the user-friendly budget information. This
screen captures this information at budget time in a standardized format.
Note: The A4F data entry must be completed before this screen can be completed. This screen
uses the tax levy amounts from column 5 of the A4F form.
Data entry on this screen is only required if the district is revising the Estimated Net Taxable
Valuation and/or the Estimated Equalized Valuation. The preloaded estimates as of October 1,
2017 were obtained from the Department of Treasury. If a district has a more recent estimate
of the net taxable valuation and the equalized valuation amounts, the district may enter them in
columns B and H, respectively, along with the date of the estimates. Entry in columns B and H
will flow automatically to columns E and K, respectively. If the district is not changing these
valuation estimates, then all that is required is to open the screen and click the “Save Data”
button.
Member municipalities are listed in the first column. If the district is a regular district, there
will be the single municipality. Regional districts will see a line for each member municipality
in the regional school district.
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School Tax Rate Based on Estimated Net Taxable Valuation:
Without Repayment of Debt or Adjustments
• Column A uses the general fund tax levy from line 1 of column 5 of the Certification
of Taxes form A4F for the general fund school levy.
• Column B1 is preloaded with the net taxable valuation received from the Department
of Treasury, and column B2 is preloaded with the date of the estimated valuation,
10/1/17. Districts may overwrite the amount and date with a more recent estimate if
there is one.
• Column C is calculated as column A divided by column B1, multiplied by 100. This
is the estimated general fund school tax rate.
With Repayment of Debt and Adjustments
• Column D uses the total tax levy from line 8 of column 5 of the Certification of Taxes
form A4F for the total school levy.
• Column E is populated with the same information from column B.
• Column F is calculated as column D divided by column E1, multiplied by 100. This
is the estimated total school tax rate.
School Tax Rate Based on Equalized Valuation:
Without Repayment of Debt or Adjustments
• Column G uses the general fund tax levy from line 1 of column 5 of the Certification
of Taxes form A4F for the general fund school levy.
• Column H1 is preloaded with the equalized valuation received from the Department
of Treasury, and column H2 is preloaded with the date of the estimated valuation,
10/1/17. Districts may overwrite the amount and date with a more recent estimate if
there is one.
• Column I is calculated as column G divided by column H1, multiplied by 100. This
is the estimated equalized general fund school tax rate.
With Repayment of Debt and Adjustments
• Column J uses the total tax levy from line 8 of column 5 of the Certification of Taxes
form A4F for the total school levy.
• Column K is populated with the same information from column H.
• Column L is calculated as column J divided by column K1, multiplied by 100. This is
the estimated equalized total school tax rate.
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H. Completing the Edit Report Tab
Selecting the “Edit Report” tab will run the edit tests on the data entry in the budget software. This
report may take a few seconds to load. All fatal edits (noted with “Fatal” in red font in the Type
column) must be cleared before a district will be able to submit the budget to the executive county
superintendent for review. The edits labeled as “Warning” will not prevent a district from
submitting a budget to the county office, but must be reviewed to ensure that data entry in the
noted area is proper. Some of the warning edits are there to provide information to the county
offices for the review process. A list of the edits is included at Appendix B of this document.
Repeated running of the edits in rapid succession may result in the budget application freezing,
requiring restarting of the browser or PC. It is strongly suggested that after running the edit check
the user exports the Excel worksheet listing any errors to serve as a checklist for the correction, and
that the edits not be rerun until identified errors have been addressed.
I. Completing the County Review and Approval Tab
All fatal edits must be cleared before the district will be able to submit the budget to the executive
county business official (ECBO) and executive county superintendent (ECS) for review and
approval. There will be a message at the top of the screen if all fatal edits have not been cleared,
“Please go to the 'Edit Report page' and clear the errors.”
There are five separate boxes on the series of three screens on this tab:
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Screen 1:
1) For Advertising or Board of School Estimate
Screen 2:
2) After Advertising Prior to Public Hearing, or After Board of School Estimate
3) Results of Public Hearing
Screen 3:
4) For April Election Districts – Changes for Defeated Budgets or Passed Separate Questions
5) For November Election Districts – Changes for Separate Questions
Screen 1 – Section 1: For Advertising or Board of School Estimate
All districts must complete screen 1 “For Advertising or Board of School Estimate”.
When the district is ready to submit the budget for executive county superintendent review for
advertising, or when Vocational or County Special Services districts are ready to submit the budget
to the county office for review, check the box “Ready for Review” on the “District” line in the “For
Advertising or Board of School Estimate” section. Checking of the box indicates that the district
superintendent approves submission of the budget. The “Date” box will populate automatically
when the page is saved. Districts with public hearings should enter the planned date of the public
hearing in the next box. If the district does not hold public hearings, this box should be left blank.
Use the arrows to navigate the calendar to the proper month and click on the date. Districts may
use the “Comments” box to provide any additional information they wish to communicate to the
county office. Click the “Save” button to save the data entry on the screen.
When the “Ready for Review” box is checked, the district user will no longer be able to perform
data entry on all other screens. If changes are to be made, the district user must un-check this box
and save the screen.
The ECBO will not have access to the review line until the district has checked the “Ready for
Review” box on the district line. Once the ECBO has checked either box “Review Started” or
“Approved”, the district will be blocked from performing any additional data entry in the budget
software, including the district line on this screen, until the ECBO has unchecked the box. The
ECBO may use the “Comments” box to provide any additional information they wish to
communicate to the district. Click the “Save” button to save the data entry on the screen. The
“Date” box will populate automatically. If changes are needed in the budget details, the ECBO
must un-check all boxes on the ECBO line, save, and then the district must un-check the “ready for
review” box on the district line and save.
The ECS will not have access to the review line until the ECBO has checked the “Approved” box
on the ECBO line. Once the ECS has checked either box “Review Started” or “Approved”, the
district and the ECBO will be blocked from performing any additional data entry in the budget
software, including the lines on this screen, until the ECS has unchecked the box. The ECS may
use the “Comments” box to provide any additional information they wish to communicate to the
district or the ECBO. Click the “Save” button to save the data entry on the screen. The “Date”
box will populate automatically. If changes are needed in the budget details, the ECS must un-
check the box on the ECS line and save, then the ECBO must un-check the box on the ECBO line
and save, then the district must un-check the “ready for review” box on the district line and save.
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After the ECS has checked the “Approved” box on this page, a link will appear in the bottom right
corner of the screen to move to the next section “Go to Public Hearing >>”. This link will bring
the user to screen 2 with the next two sections for the review process. There will be no more entry
needed in screen 1 after ECS approval for advertising or board of school estimate. Any further
changes to the budget will be addressed in later sections of the county review and approval form.
In the top right corner of the screen is a link to “Advertising or Board of School Estimate History”.
Every time the “Save” button is used by a district or county user, the content of all the boxes on the
screen is stored in this file with a date stamp. This provides a complete history of the changes on
this page during the review process.
The “Reload Page” button will refresh the page to the last saved version.
Screen 2 – Section 2: After Advertising Prior to Public Hearing, or After Board of School
Estimate
For districts which advertised, if after advertising but before the public hearing changes are needed
to the budget information, then this section of the county review and approval form will be used to
open the data entry and document county office review of the changes. If no changes are needed
between advertisement and public hearing, then this section is not applicable and should be
skipped.
For districts which have a board of school estimate, where the board of school estimate proposed
changes to the original budget, this section of the county review and approval form will be used to
open the data entry, and document county office review of the changes. If no changes are needed
from the board of school estimate review, then this section is not applicable and can be skipped.
In order for data entry to be opened for the district user to make changes, the executive county
superintendent or the executive county business official must check the box “ECS or ECBO –
Budget Changes Needed” in the “After Advertising and Prior to Public Hearing, or After BSE”
section. The date will populate after the screen is saved. Click the “Save” button to save the
change.
After the “ECS or ECBO – Budget Changes Needed” box has been checked and saved, the data
entry screens will be available to the district user. After the district has made the necessary
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changes and passed all fatal edits, the district user should check the box “Ready for Review” on the
“District” line in the “After Advertising and Prior to Public Hearing, or After BSE” section.
Checking of the box indicates that the district superintendent approves submission of the revised
budget. The “Date” box will populate automatically when the page is saved. Districts may use the
“Comments” box to provide any additional information they wish to communicate to the county
office. Click the “Save” button to save the data entry on the screen.
When the “Ready for Review” box is checked, the district user will no longer be able to perform
data entry on all other screens. If changes are to be made, the district user must un-check this box
and save.
The ECBO will not have access to the review line until the district has checked the “Ready for
Review” box on the district line. Once the ECBO has checked either box “Review Started” or
“Approved”, the district will be blocked from performing any additional data entry in the budget
software, including the district line on this screen, until the ECBO has unchecked the box. The
ECBO may use the “Comments” box to provide any additional information they wish to
communicate to the district. Click the “Save” button to save the data entry on the screen. The
“Date” box will populate automatically. If changes are needed in the budget details, the ECBO
must un-check the boxes on the ECBO line, save, and then the district must un-check the “ready
for review” box on the district line and save.
The ECS will not have access to the review line until the ECBO has checked the “Approved” box
on the ECBO line. Once the ECS has checked either box “Review Started” or “Approved”, the
district and the ECBO will be blocked from performing any additional data entry in the budget
software, including the lines on this screen, until the ECS has unchecked the box. The ECS may
use the “Comments” box to provide any additional information they wish to communicate to the
district or the ECBO. Click the “Save” button to save the data entry on the screen. The “Date”
box will populate automatically. If changes are needed in the budget details, the ECS must un-
check the box on the ECS line and save, then the ECBO must un-check the box on the ECBO line
and save, then the district must un-check the “ready for review” box on the district line and save.
After the ECS has checked the “Approved” box in this section, any further changes to the budget
will be addressed in later sections of the county review and approval form.
In the top right corner of the screen is a link to “Public Hearing Status History”. Every time the
“Save” button is used by a district or county user, the content of all the boxes on the screen is
stored in this file with a date stamp. This provides a complete history of the changes on this page
during the review process.
The “Reload Page” button will refresh the page to the last saved version.
In the bottom left corner of the screen, below section 3, is a link “Go to Advertising or Board of
School Estimate” which will bring the user back to screen 1.
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Screen 2 – Section 3: Results of Public Hearing
This section is applicable to those districts which hold public hearings. Other districts should leave
this section blank.
The district will need to check either statement A or B in the “Results of Public Hearing” section to
indicate the results of the public hearing. Districts must send to the executive county
superintendent a copy of the board resolution approving the budget. If no changes are required as a
result of the public hearing, the district should check box A, and no more entry is required in this
section. If changes are required as a result of the public hearing, then Box B should be selected,
and the county office notified that changes are needed.
In order for data entry to be opened for the district user to make changes, the executive county
superintendent or the executive county business official must check the box “ECS or ECBO –
Budget Changes Needed for Final Preparation” in the “Results of Public Hearing” section. The
date will populate after the screen is saved. Click the “Save” button to save the change.
After the “ECS or ECBO – Budget Changes Needed” box has been checked and saved, the data
entry screens will be available to the district user. After the district has made the necessary
changes and passed all fatal edits, the district user should check the box “Ready for Review” on the
“District” line in the “Results of Public Hearing” section. Checking of the box indicates that the
district superintendent approves submission of the revised budget. The “Date” box will populate
automatically when the page is saved. Districts should use the “Comments” box to provide
information regarding the changes made to the budget. Click the “Save” button to save the data
entry on the screen.
When the district “Ready for Review” box is checked, the district user will no longer be able to
perform data entry on all other screens. If changes are to be made, the district user must un-check
this box and save.
The ECBO will not have access to the review line until the district has checked the “Ready for
Review” box on the district line. Once the ECBO has checked either box “Review Started” or
“Approved”, the district will be blocked from performing any additional data entry in the budget
software, including the district line on this screen, until the ECBO has unchecked the box. The
ECBO may use the “Comments” box to provide any additional information they wish to
communicate to the district. Click the “Save” button to save the data entry on the screen. The
“Date” box will populate automatically. If changes are needed in the budget details, the ECBO
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must un-check the boxes on the ECBO line, save, and then the district must un-check the “ready
for review” box on the district line and save.
The ECS will not have access to the review line until the ECBO has checked the “Approved” box
on the ECBO line. Once the ECS has checked either box “Review Started” or “Approved”, the
district and the ECBO will be blocked from performing any additional data entry in the budget
software, including the lines on this screen, until the ECS has unchecked the box. The ECS may
use the “Comments” box to provide any additional information they wish to communicate to the
district or the ECBO. Click the “Save” button to save the data entry on the screen. The “Date”
box will populate automatically. If changes are needed in the budget details, the ECS must un-
check the box on the ECS line and save, then the ECBO must un-check the box on the ECBO line
and save, then the district must un-check the “ready for review” box on the district line and save.
After the ECS has checked the “Approved” box in this section, or after the district has checked
statement A that no changes were needed, a link will appear in the bottom right corner of the
screen to move to the next section “Go to Election Results >>”. This link will bring the user to
screen 3 with the next two boxes for the review process. There will be no more entry needed in
screen 2 after ECS approval or district certification that no changes were needed. Any further
changes to the budget will be addressed in later sections of the county review and approval form.
In the bottom left corner of the screen is a link “Go to Advertising or Board of School Estimate”
which will bring the user back to screen 1.
In the top right corner of the screen is a link to “Public Hearing Status History”. Every time the
“Save” button is used by a district or county user, the content of all the boxes on the screen is
stored in this file with a date stamp. This provides a complete history of the changes on this page
during the review process.
The “Reload Page” button will refresh the page to the last saved version.
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Screen 3 – Section 4: For April Election Districts, Changes for Defeated Budgets or Separate
Questions
This section is applicable to districts with April elections. All other districts should leave this
section blank.
After the April election, districts must answer the questions on the first two lines in this section by
selecting Yes, No or N/A from the drop-down menu.
• Was a separate question passed at the April election?
• Was the budget passed at the April election?
If no changes are needed to the budget as a result of the April election, the data entry ends here.
No further changes are needed and budget is complete.
In order for data entry to be opened for the district user to make changes for a defeated budget or
for a passed separate question, the executive county superintendent or the executive county
business official must check the box “ECS or ECBO – Budget Changes Needed for Defeated
Budget or Passed Separate Question” in the “For April Election Districts” section. The date will
populate after the screen is saved. Click the “Save” button to save the change.
After the “ECS or ECBO – Budget Changes Needed for Defeated Budget or Passed Separate
Question” box has been checked and saved, the data entry screens will be available to the district
user. After the district has made the necessary changes and passed all fatal edits, the user should
check the box “Ready for Review” on the “District” line in the “For April Election Districts”
section. Checking of the box indicates that the district superintendent approves submission of the
budget. The “Date” box will populate automatically when the page is saved. Districts should use
the “Comments” box to provide information regarding the changes made to the budget. Click the
“Save” button to save the data entry on the screen.
When the “Ready for Review” box is checked, the district user will no longer be able to perform
data entry on all other screens. If changes are to be made, the user must un-check this box and
save.
The ECBO will not have access to the review line until the district has checked the “Ready for
Review” box on the district line. Once the ECBO has checked either box “Review Started” or
“Approved”, the district will be blocked from performing any additional data entry in the budget
software, including the district line on this screen, until the ECBO has unchecked the box. The
ECBO may use the “Comments” box to provide any additional information they wish to
communicate to the district. Click the “Save” button to save the data entry on the screen. The
“Date” box will populate automatically. If changes are needed in the budget details, the ECBO
must un-check the boxes on the ECBO line, save, and then the district must un-check the “ready
for review” box on the district line and save.
The ECS will not have access to the review line until the ECBO has checked the “Approved” box
on the ECBO line. Once the ECS has checked either box “Review Started” or “Approved”, the
district and the ECBO will be blocked from performing any additional data entry in the budget
software, including the lines on this screen, until the ECS has unchecked the box. The ECS may
use the “Comments” box to provide any additional information they wish to communicate to the
district. Click the “Save” button to save the data entry on the screen. The “Date” box will
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populate automatically. If changes are needed in the budget details, the ECS must un-check the
box on the ECS line and save, then the ECBO must un-check the box on the ECBO line and save,
then the district must un-check the “ready for review” box on the district line and save.
In the bottom left corner of the screen is a link “<<Go to Public Hearing” which will bring the
user back to screen 2.
In the top right corner of the screen is a link to “Election Results- Status History”. Every time the
“Save” button is used by a district or county user, the content of all the boxes on the screen is
stored in this file with a date stamp. This provides a complete history of the changes on this page
during the review process.
The “Reload Page” button will refresh the page to the last saved version.
Screen 3 – Section 5: For November Election Districts, Changes for Separate Questions
This section is applicable to districts with November elections which have separate questions
proposed to the voters. All other districts should leave this section blank.
After the November election, districts with separate questions must answer the question on the first
line in this section by selecting Yes or No from the drop-down menu:
• Was the separate question passed at the November election?
If no changes are needed to the budget as a result of the November election, the data entry ends
here. No further changes are needed.
In order for data entry to be opened for the district user to make changes for a passed November
separate question, the executive county superintendent or the executive county business official
must check the box “ECS or ECBO – Budget Changes Needed for Passed November Separate
Proposal” in the “For November Election Districts” section. The date will populate after the screen
is saved. Click the “Save” button to save the change.
After the “ECS or ECBO – Budget Changes Needed for Passed November Separate Proposal” box
has been checked and saved, the data entry screens will be available to the district user. After the
district has made the necessary changes and passed all fatal edits, the user should check the box
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“Ready for Review” on the “District” line in the “For November Election Districts” section.
Checking of the box indicates that the district superintendent approves submission of the budget.
The “Date” box will populate automatically when the page is saved. Districts should use the
“Comments” box to provide information regarding the changes made to the budget. Click the
“Save” button to save the data entry on the screen.
When the “Ready for Review” box is checked, the district user will no longer be able to perform
data entry on all other screens. If changes are to be made, the user must un-check this box and
save.
The ECBO will not have access to the review line until the district has checked the “Ready for
Review” box on the district line. Once the ECBO has checked either box “Review Started” or
“Approved”, the district will be blocked from performing any additional data entry in the budget
software, including the district line on this screen, until the ECBO has unchecked the box. The
ECBO may use the “Comments” box to provide any additional information they wish to
communicate to the district. Click the “Save” button to save the data entry on the screen. The
“Date” box will populate automatically when the page is saved. If changes are needed in the
budget details, the ECBO must un-check the boxes on the ECBO line, save, and then the district
must un-check the “ready for review” box on the district line and save.
The ECS will not have access to the review line until the ECBO has checked the “Approved” box
on the ECBO line. Once the ECS has checked either box “Review Started” or “Approved”, the
district and the ECBO will be blocked from performing any additional data entry in the budget
software, including the lines on this screen, until the ECS has unchecked the box. The ECS may
use the “Comments” box to provide any additional information they wish to communicate to the
district. Click the “Save” button to save the data entry on the screen. The “Date” box will
populate automatically when the page is saved. If changes are needed in the budget details, the
ECS must un-check the box on the ECS line and save, then the ECBO must un-check the box on
the ECBO line and save, then the district must un-check the “ready for review” box on the district
line and save.
In the bottom left corner of the screen is a link “<<Go to Public Hearing” which will bring the
user back to screen 2.
In the top right corner of the screen is a link to “Election Results- Status History”. Every time the
“Save” button is used by a district or county user, the content of all the boxes on the screen is
stored in this file with a date stamp. This provides a complete history of the changes on this page
during the review process.
The “Reload Page” button will refresh the page to the last saved version.
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Section IV – UFB/Advertised File
A. User-Friendly Budget (UFB)
This tab will not be available until the release of State Aid.
Pursuant to N.J.S.A. 18A:22-8a, the Commissioner shall promulgate “user-friendly,” plain
language budget forms for the use by school districts. The “user-friendly” budget must be posted
on each school district’s internet site, if one exists, within 48 hours after the public hearing on the
budget. Following the election and municipal review of defeated budgets, the final user-friendly
budget must be posted on each district’s internet site, if one exists, and on the NJDOE’s internet
site. This information must remain on the district website for the entire year, until the next
budget cycle.
The NJDOE worked in conjunction with the New Jersey Association of School Business
Officials (NJASBO) budget and accounting committee to create the format for the user-friendly
budget. It is the NJDOE’s expectation that this collaboration will continue to refine the report
based on feedback and continued suggestions by districts and the public.
The law and regulations (N.J.A.C. 6A:23A-8.1) requires the “user-friendly” budget to include,
but not be limited to the following information:
• all line items aggregated by item type;
• the school tax rate;
• the equalized school tax rate;
• revenues by major category;
• the amount of available surplus;
• a description of unusual revenues or appropriations, with a description of the circumstances
of the revenues and appropriations; and
• a list of shared services agreements in which the district is participating.
In addition, N.J.S.A. 18A:7F-5.3 requires the “user-friendly” budgets to include detailed contract
terms and benefits (in effect as of January 1, 2018) for the superintendent, assistant
superintendent, the school business administrator, and any employee with an annual salary that
exceeds $75,000 who is not a member of a collective bargaining unit. This information is also
required to be submitted to the executive county superintendent with the annual budget.
The 2018-19 budget software will automatically create the user-friendly budget files (in PDF
format) that are required to be posted, upon data entry of non-budgetary information in three
supporting documentation items. For all components of the user-friendly budget, the software
includes items for completion of the report to be posted. A list of these items follows this
section. Supporting documentation items are provided for the listing of unusual revenues and
appropriations, contract information for select staff, shared service agreements, and estimated tax
rate disclosure. The estimated tax rate calculation under the tax levy certification tab calculates
the school tax rate and equalized school tax rates as published based upon district data entry. In
addition, the recapitulation of balances report in the software has been condensed for advertising
as well as for the user-friendly budget.
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After all fatal edits have been cleared, districts can select the user-friendly budget on the
UFB/Advertised Budget tab to create the PDF file.
Included in the user-friendly budget file are the following reports:
• Advertised Enrollments
• Advertised Revenues
• Advertised Appropriations
• Advertised Recapitulation of Balances
• Per Pupil Costs
• Unusual Revenues and Appropriations
• Shared Services
• Estimated Tax Rate Information
• Contract Information for Select Staff
• Advertised Blended Resource Statement (school-based budget districts only)
Contractual Salary and Benefits Summary Form
General information:
Pursuant to N.J.S.A. 18A:7F-5.3, detailed information on the salary and benefits for certain
employees must be submitted by districts as part of the budget process. This information must be
posted on individual district websites (or made available to the public by the district if no district
website exists). This information must remain on the district website for the entire year,
until the next budget cycle. The information will also be posted for all districts on the
NJDOE’s website.
The collection of this information is included on the Supporting Documentation tab of the
budget software, under “Contract Information for Select Staff”. Employees to be included in
the worksheet are:
• the superintendent of schools,
• the assistant superintendent of schools,
• the school business administrator, and
• any employee with an annual base salary that exceeds $75,000 who is not a member of a
collective bargaining unit.
For all information provided in the 2018-19 worksheet, districts must use the language of
whatever contract was in effect as of January 1, 2018. Supply the information for all employees
in these categories who were employed on this date.
In the amount columns of the worksheet, the information must be reported as an annualized
amount based on the contract in effect January 1, 2018. The number entered should represent the
maximum amount that the employee could be paid in each salary/benefit category in a year.
Definitions:
Allowances are the annualized expense amounts that an employee can submit to the district for
payment in a number of expense categories such as automobile, meals, tuition, professional fees,
etc.
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Bonuses are annual monetary incentives that are granted above the base pay for meeting specific
criteria. They do not become part of the contracted base pay.
Stipends are monetary amounts paid for performing specific duties which are outside the scope
of the employee’s contracted work duties.
District contributions to insurance are payments made on behalf of an employee above the
base salary for items such as health, dental, or prescription insurance, life and other insurance,
and retirement plans. These constitute fringe benefits.
Other or In-kind remuneration can be annual payments for such items as buy-back of sick,
personal, or vacation time for the year. In this section enter any other benefits provided to the
employee that do not fit into the other categories, with a description of the benefit.
Creating the User-Friendly Budget File with the Budget Software
To generate the User-friendly Budget Summary for posting:
1. Make sure your district has passed the Edit Report with no fatal errors.
2. On the County Review and Approval tab, in the section entitled “For Advertising or
Board of School Estimate” the “Ready for Review” box must be checked.
3. On the “UFB/Advertised Budget” Tab, select “User-friendly Budget” to take you to the
next screen to generate the output.
4. Select “Click to generate PDF version of the User-friendly Budget Summary.” Note:
the output will appear in a new window, and (depending upon the browser) may be
hidden behind the active window.
a. You can review your district’s User-friendly Budget Summary report in this new
window, using the scroll bar on the right to move through the document.
b. To save this report for posting to your district’s website and for distribution
purposes, select “File – Save as” from the menu in this new window.
B. Advertised File for Newspapers
This tab will not be available until the release of State Aid.
All edits must be cleared and the budget marked as “ready for review” on the first page of the
County Review and Approval tab before the district will be able to create the advertised file for
newspapers.
The advertised file does not apply to and is not accessible from the report menu by county
vocational and special services school districts.
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Included in the advertised file for newspapers are the following reports:
• Advertised Enrollments
• Advertised Revenues
• Advertised Appropriations
• Advertised Recapitulation of Balances
• Per Pupil Costs
• Capital Projects Summary
• Advertised Blended Resource Statement (school-based budget districts only)
The advertised enrollment report is comprised of three enrollment columns. The first two
columns are preloaded amounts from ASSA. The third column is calculated from entries made
on the Enrollment tab in the budget software.
On the revenues report, six transfer lines to other funds (lines 835 & 836, transfers from general
fund to special revenue, line 855, transfers from capital reserve to debt service, line 72120
transfer property sale proceeds to debt service reserve, line 72122 transfer from general fund
surplus to debt service to repay CDL, and line 87080 preschool education aid transfer to general
fund) are subtracted from the bottom of the advertised revenues report for a new grand total, net
of transfers.
The advertised appropriations section of the budget (function level) is a summary of the
information contained in the unadvertised section detailed appropriations (object level.) With the
budget program, there is no data entry screen for the advertised appropriations. This report is
created from the entries made on the appropriations screen. Transfer lines to other funds (lines
2040/2060, local contribution to special revenue fund, line 76340, transfers from capital reserve
to debt service, line 72120, transfer of property sale proceeds to debt service reserve, and line
87080, transfers from preschool education aid to general fund) are subtracted from the bottom of
the advertised appropriations report for a new grand total, net of transfers.
The recapitulation of balances report in the software has been condensed for advertising.
The advertised school-based statement reflects summary totals of the revenues and
appropriations reported in the school-based budgets.
Creating the Advertised File with the Budget Software
To create the advertised file for newspapers:
1. On the “UFB/Advertised Budget” Tab, select Advertised Budget.
2. At the bottom of the page click on the link “Click to generate Advertised Budget
Summary.” This will open a separate window and may take a few seconds to
calculate.
3. The window will display the advertised file in HTML format. The file can be saved by
selecting “File - Save As” from the menu at the top of the screen. The report is
designed as landscape-oriented on legal size paper. Please make sure to adjust your
page setup before printing this document.
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If the toolbar is not visible for the user to select “File – Save As”, then the toolbar must be
enabled. Use “Alt-F” on the keyboard to open the menu bar. Thereafter the user can
select the “View” menu option and select the menu bar option, so that when the screen
opens the next time the menu bar will show.
Another option to use if the menu bar does not appear, is to use “Alt-S” to save the output page.
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Section V - Printing
Selecting the “Printable PDF” tab will take users to a screen where they will be able to reproduce
the contents of each of the individual Budget screens as separate tables within a single document
in PDF format for ease of sharing and printing. Once on this screen, users will first see a
description of what is to be created, as well as some cautions and advice on settings necessary to
ensure smooth production of the PDF. To create the PDF, users will click on the hyperlink
“Click to generate the PDF” embedded in the text.
Detailed Budget Report Printable PDF
This will generate a PDF file reporting all data currently entered for this district by category.
Note this is a detailed file reporting many categories at the individual line level and is for review
purposes; it is not a User-friendly Budget summary or an Advertised Budget and must not be
treated as such. Be aware this file can exceed one hundred pages in length and requires legal-
sized paper for printing. This report will take several seconds to generate. Depending on the
browser settings, the report may open in the browser, or the browser may require saving the file
to the PC.
For all users, it is important for Adobe Reader to permit the browser to use a pop-up for
displaying results; therefore, if after selecting the "Click to generate the PDF" link a pop-up does
not appear at the bottom of your screen, please proceed with the following:
1. Open Adobe Reader
2. Select "Edit" menu on the toolbar and click on "Preferences"
3. In the open Preferences window, select "Internet" under Categories
4. Under "Web Browser Options" click to remove the checkmark next to "Display PDF in
browser"
5. Click "OK"
6. Return to the Budget webpage and select again "Click to generate the PDF”
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Section VI – Miscellaneous Sample Reports
A. Sample of District Budget Statement Certifications
2018-2019 District Budget
Statement of Certification - Separate Proposal(s)
District:
County:
After the hearing and adoption of the budget and separate proposal, sign the pertinent
statement and send this additional certification - separate proposal to the Executive County
Superintendent of Schools.
Statement A
I certify that the 2018-2019 separate proposal(s) approved as to form and accuracy by the
Executive County Superintendent of Schools was (were) adopted as approved after the public
hearing.
Chief School Administrator signature:
Secretary, Board of Education signature:
Statement B (Check one)
I certify that the 2018-19 separate proposal(s) was(were) revised after the approval by the
Executive County Superintendent of Schools and adopted after the public hearing, and all
changes are reflected on the attached interpretative statement and itemized accounting.
or
I certify that the 2018-19 separate proposal(s) was(were) initially developed and adopted after
the public hearing and said proposal(s) is(are) reflected on the attached interpretative
statement and itemized accounting.
or
I certify that the 2018-19 separate proposal(s) was (were) withdrawn from consideration after
the approval by the Executive County Superintendent of Schools and after the public hearing.
Chief School Administrator signature:
Secretary, Board of Education signature:
I have reviewed the 2018-19 budget statement additional certification for separate proposal(s)
and related materials after the public hearing and have determined that the above executed
certification is correct and approved.
Executive County Superintendent signature:
Date:
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B. Sample Ballot Questions
Regular General Fund Levy - Base Budget
Resolved, that there should be raised for General Funds $(Line 100) in 2018-19 for the ensuing
School Year (2018-19).
Separate Proposal for Additional Funds
Resolved, that there should be raised an additional $(enter amount) for General Funds in the same
school year (2018-19). These taxes will be used exclusively for (district wording regarding
purpose or purposes for additional funds). Approval of these taxes (will or will not) result in a
permanent increase in the district’s tax levy. These proposed additional expenditures are in
addition to those necessary to achieve the New Jersey Student Learning Standards.
C. Sample Statement of Purpose for Capital Reserve Withdrawals/ Deposits for
Excess Costs and Other Capital Projects (Non- Referendum Projects)
As required under N.J.A.C. 6A:23A-14.1(h), a district may withdraw capital reserve funds to
capital outlay to fund excess costs of a school facilities project or to fund “other capital projects”
which would not have otherwise been eligible for state support, at any time after receiving voter, or
board of school estimate approval. Approval may be obtained through the original budget certified
for taxes, which shall include an advertised Statement of Purpose.
The budget software does not produce the Statement of Purpose when the Advertised Budget
is selected on the UFB/Advertised Budget menu. A district must develop the statement and
include the following required elements pursuant to N.J.A.C. 6A:23A-14.1(h)5(ii):
• a statement of purpose for the capital project that the withdrawal/deposit will fund;
• amount requested for withdrawal/deposit;
• total project cost; and
• for excess costs only, the final eligible cost.
If requesting a withdrawal for multiple projects, each project must be identified separately.
A district may also satisfy the approval requirement upon deposit at budget time as referenced in
N.J.A.C. 6A:23A-14.1(d). If this method of approval is obtained the reserve deposit is restricted
for the approved purpose and can be withdrawn at any time for such purpose by board resolution.
Samples of the Capital Reserve Statement of Purpose follow:
Capital Reserve Withdrawal - Excess Costs
Included in budget line 620, Budgeted Withdrawal from Capital Reserve – Excess Costs & Other
Capital Projects, is $(enter Line 620 or portion of Line 620 that is excess costs) for excess costs of
(enter district wording to describe the specific facilities project and purpose). The total cost of
this school facility project is $(enter total cost of the project) for which $(enter final eligible cost of
the project) was determined as the final eligible cost and within the facilities efficiency standards
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and the $(enter amount of excess costs) was determined as excess costs and represent expenditures
for construction elements or projects that exceed the facilities efficiency standards determined by
the Commissioner as necessary to achieve the New Jersey Student Learning Standards.
Capital Reserve Withdrawal - Other Capital Projects
Included in budget line 620, Budgeted Withdrawal from Capital Reserve – Excess Costs & Other
Capital Projects, is $(enter Line 620 or portion of Line 620 that is for other capital projects) for
other capital project costs of (enter district wording to describe the specific project(s) and
purpose). The total cost of this project is $(enter total cost of the other capital project(s)) which
represents expenditures for construction elements or projects that are in addition to the facilities
efficiency standards determined by the Commissioner as necessary to achieve the New Jersey
Student Learning Standards.
Capital Reserve Deposit
Included in the general fund appropriations is $ (enter Line 76360 amount or portion of line 76360
which is for a designated use) for deposit into the board of education’s approved Capital Reserve
Account for future funding of (enter district wording to state and describe specific project and
purpose). This deposit is for excess costs of the (enter school facilities project description) or an
other capital project for (enter description of other capital project) and represents expenditures for
construction elements or projects that are in addition to the facilities efficiency standards necessary
to achieve the New Jersey Student Learning Standards.
D. Sample Advertised Statement for Use of Surplus, Capital Reserve, and/or Tax
Levy for Approved Referendum Project(s)
Districts may use the April school election to receive voter approval for use of capital reserve
and/or surplus for a previously approved referendum project(s). Approval may be obtained
through the original budget certified for taxes, which must include a statement in the advertised
budget. The budget software will not produce this statement of purpose.
Sample Statement for Additional Funds for Referendum Projects
Capital Reserve Funds
Included in the general fund budget is $ (enter Line 620 or portion of line 620 for excess cost) to be
withdrawn from the board of education’s approved Capital Reserve Account to supplement the
approved (enter date of referendum) referendum of $ (enter amount of local share in approved
referendum) for (enter district wording to state and describe specific project and purpose). The
additional Capital Reserve funds are needed in addition to the approved $ (enter amount of local
share in approved referendum) for the capital projects because of (enter district detailed
description and reason needed to exceed the original approved amount).
Surplus
Included in the general fund budget is $ (enter Line 580 or portion of line 580 for excess cost) of
the board of education’s surplus funds to supplement the approved (enter date of referendum)
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referendum of $ (enter amount of local share in approved referendum) for (enter district wording
to state and describe specific project and purpose). The use of surplus funds is needed in addition
to the approved $ (enter amount of local share in approved referendum) for the capital projects
because of (enter district detailed description and reason needed to exceed the original approved
amount).
Tax Levy
Included in the general fund budget is $ (enter Line 100 or portion of line 100 for excess cost) to be
raised in additional tax levy to supplement the approved (enter date of referendum) of $ (enter
amount of local share in approved referendum) for (enter district wording to state and describe
specific project and purpose). The additional tax levy is needed in addition to the approved $
(enter amount of local share in approved referendum) for the capital projects because of (enter
district detailed description and reason needed to exceed the original approved amount).
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Section VII – Defeated / Reduced Budget Procedures Overview
In the event of a budget defeat, prepare the revised budget reflecting the tax levy reduction that was
certified for taxes, and submit the revised budget and other budget materials and the board of
education's resolution concerning the reduced budget to the executive county superintendent within
15 days after the local governing body or Board of School Estimate takes action, pursuant to N.J.S.A.
18A:7F-5(e)(4). In addition, copies of the local governing body's or Board of School Estimate's
resolution shall be submitted.
Pursuant to N.J.S.A. 18A:7F-5(e)4, districts will submit the final budget and the A4F to the county
office within 15 days after the budget was certified for taxes. The budget data submitted should be
that budget based on the tax levy certified by the municipality, regardless as to whether an
application for restoration of reductions will be made to the Commissioner. The county office will
perform its required review of the amended budget.
Districts will be requested to submit a budget reflecting revisions resulting from the Commissioner’s
decision on any budget reduction application for restoration following the certification of taxes.
All base budgets that have been defeated by the voters are submitted to the governing body of each
of the municipalities included within the district. N.J.S.A. 18A:7F-5(e), as amended, provides for
action on the voter defeat or board of school estimate reduction of a proposed budget that differs
based on the status of the proposed budget either above or below the district’s expected local levy.
Proposed base budgets over the expected local levy
Reductions may be made by the municipality(ies) or board of school estimate to the certified tax levy
through appropriation reductions and/or through increases in estimated revenues. Any reductions
may be appealed on the grounds that the reductions will negatively impact on the stability of the
district given the need for long term planning and budgeting. In considering the appeal, the
Commissioner will consider enrollment increases or decreases within the district; the history of voter
approval or rejection of district budgets; the impact on the local levy; and whether the reductions will
impact on the ability of the district to fulfill its contractual obligations. A district may not appeal any
reductions on the grounds that the amount is necessary for a thorough and efficient education.
Proposed base budgets at or below the expected local levy
Reductions may be made by the municipality(ies) or board of school estimate to the certified tax levy
through appropriation reductions and/or through increases in estimated revenues. Any reductions
may be appealed on the grounds that the amount is necessary for a thorough and efficient education
or that the reductions will negatively impact on the stability of the district given the need for long
term planning and budgeting. In considering the appeal, the Commissioner will consider enrollment
increases or decreases within the district; the history of voter approval or rejection of district
budgets; the impact on the local levy; and whether the reductions will impact on the ability of the
district to fulfill its contractual obligations.
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Decisions on defeated separate proposals
Separate proposals are considered final with no appeal to the municipal governing body or the
Commissioner. Proposals not passed by the voters or approved by the board of school estimate may
not be executed through modifications to the base budget or through the appropriation of surplus.
The stated purpose of the defeated separate proposal may be executed in the budget year through
donations or contributions from an external source but the donation cannot bind the district board of
education for future funding of the initial project/purpose. For example, the donor may not stipulate
that the board of education must match the same amount in funds in the subsequent year.
All districts with defeated voter budgets or board of school estimate reductions of the proposed
budget should reference N.J.A.C. 6A:23A-9.7, “Procedures following voter defeat of proposed
budget”, for the procedures to be followed, including the timetable for submission of materials to the
county office, the municipal governing body(ies), and the Commissioner. Information on post-
election procedures is also contained in the election calendar posted at NJDOE School Finance.
Districts should access the budget program and review the Report of District Status Above or Below
Expected Local Levy to determine the status of the budget after reduction.
Listed in the next section are the materials that must be submitted to the municipal governing
body(ies) and the executive county superintendent of schools within two days of the certification of
the election results in the event of a budget defeat. These materials will be used by the municipal
governing body(ies) in the review of the defeated budget. Under N.J.S.A. 18A:22-37, May 21, 2018
is the last day for the governing body of a district with an April election, after consultation with the
board of education, to determine and certify to the county board of taxation the amount of money
necessary for school purposes to be raised by taxation for the 2018-19 school year. In the event that
such certification is not made or there is a failure to agree among constituent members of a regional
school district on the amount that should be certified by that date, it is the Commissioner’s
responsibility to review the defeated budget and determine the amount necessary to provide a
thorough and efficient system of public education in the district for the 2018-19 year.
Defeated Budget Information
It is the responsibility of the board of education pursuant to N.J.A.C. 6A:23A-9.7(a)1, to present to
the municipal governing body(ies) and the executive county superintendent, within two days of the
certification of election results, the proposed School District Budget Statement which was defeated
by the voters, along with the following information:
• A complete line-item budget listing each item by code and line description, including actual
expenditures for the previous school year, actual budgeted amount for the current school year,
proposed budgeted amount for the ensuing school year as proposed to the voters the advertised
budget for the ensuing school year, and all supporting documentation and narrative
explanations;
• A copy of the annual progress report, if applicable, submitted to the Commissioner pursuant to
Q.S.A.C.;
• A copy of the district's most recent annual audit;
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• An explanation of any action(s) to reallocate, direct additional expenditures, and so forth, taken
by the Commissioner, or the executive county superintendent on behalf of the Commissioner, or
a statement to the effect that no such actions were taken;
• Numbers of professional and nonprofessional staff, during the current school year and projected
for the ensuing school year, together with reasons for any increase or decrease;
• Pupil enrollment by grade for the district as of the proceeding June 30, the last day prior to the
preceding October 16, and as projected for October of the ensuing school year;
• Salary schedules for all employees;
• Number of schools and classrooms in each school;
• Tuition received or paid during previous school year, anticipated for the current school year and
projected for the ensuing school year;
• A substantiation of need for any proposed capital projects and/or deposits into the capital
reserve, including documentation of the projects’ inclusion in the LRFP;
• Any information required for submission to the executive county superintendent pursuant to
N.J.A.C. 6A:23A-9.7 not specifically enumerated in this list;
• Applicable portions of The Taxpayer’s Guide to Education Spending and New Jersey School
Performance Report; and
• Any other documentary materials or records the executive county superintendent may suggest
based on specific circumstances in the district.
In addition, it is recommended that the following materials be included:
• Copies of additional spending proposals, if any, indicating which were approved and which were
rejected by the voters;
• Rationale for any new positions;
• Rationale for any new programs;
• Rationale for any new and replacement equipment; and
• Rationale for any major line item increases or decreases.
For Type I districts, the defeated budget materials must be submitted to the board of school estimate
along with the other budget materials for use in its determination of the amount that should be
certified for taxes.